Professional Update
(Customs Case laws)
D.B. Civil Writ 11354/2023
Oguljeren hajyyeva
vs
Commissioner of Customs
Facts
Petitioner is a foreign national of Turkmenistan. The petitioner was departing from T -3 IGI Delhi Airport. Petitioner was intercepted from the gate 11 of her departure gate and notice u/s 102 of the Custom act, 1962 was served to the petitioner. The customer officer has searched the bag of petitioner wherein, recovery of $ 18,900 (Equivalent to Rs. 13,07,950/-) was made and it was seized therein u/s 110 of the custom act, 1962.
Issue
Whether the custom authorities could confiscate foreign currency, when the accused has not opted for option to pay fine in lieu of confiscation u/s 125 of the custom act.
Held.
- Delhi HC held that the custom act provide an option to pay fine and penalty in lieu of the confiscation of the goods within 120 days of the confiscation. The equivalent fines is 2,60,000 and same penalty amounts to 2,60,000/-.
- In the present case, since the goods seized were foreign currency only, which is equivalent to cash. Therefore, petitioners should be made the balance amount of foreign currency after deducting the fines and penalty amounting to 5,20,000/-. Therefore, the remaining balance amount of 7,87,950/- (13,07,950/- - 5,20,000/-) should be released to the petitioner, even if, the petitioner has not exercise the option of section 125 of the custom act.
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CA Manoj Garg
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