The Tax Publishers2018 TaxPub(EX) 655 2018 (361) E.L.T. 759

 

N.P. Thahir v. Commr. of Cus.

 

CUSTOMS ACT, 1962

--Confiscation and redemption fine--Fake Indian currency found in car of assesseeImposition of----Where fake Indian currency notes were found in the car of assessee, redemption fine could not be imposed under section 125 because car was being driven by brother of assessee and his brother met a guest along with other persons who were indulged in carrying fake currency about which the driver of car had no knowledge of the fact that carton contained fake currency.--DRI seized fake Indian currency Notes which were found concealed in two tin containers placed in a cardboard carton from the car of assessee. Assessee had permitted his brother to use the vehicle as and when required. Adjudicating authority issued order for confiscating the fake Indian currency and vehicle under section 115(2). Further, an option for redeeming the vehicle was granted under sections 125. Held: Assessee was owner of the vehicle which was being driven by his brother and his brother met a guest along with other persons who was indulge in carrying the fake currency which the driver of car had no mens rea and no knowledge of the fact that carton contained fake currency. Assessee was exonerated by the Criminal Court and there was a clear-cut finding of Court in favour of assessee. Therefore, redemption fine imposed was not sustainable in law.

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