Altamas Kabir - (1.) This reference arises out of an application filed by the Commissioner of Customs (Preventive), West Bengal, under section 130A of the Customs Act, 1962, on which a Rule had been issued on 25th June, 2002, directing the Customs, Excise and Gold (Control), Appellate Tribunal, to draw up a Statement of Case and to refer to this Court the following questions of law:- (1) Whether having regard to the evidence on record, the findings and orders of the learned Tribunal are perverse? (2) Whether having regard to the state of evidence adduced by the Revenue, the learned Tribunal was justified in setting aside the order of confiscation of the currency seized from Shri Amit Kumar Saha, particularly when neither did he claim ownership thereof nor could the actual owner be identified and no one had come forward to claim ownership of the same?
(2.) This matter had been argued at great length when the application under section 130A of the Customs Act was initially heard which has, in fact, made out task simpler than it might have been in the given facts.
(3.) According to the case made out by the Directorate of Revenue Intelligence, Calcutta Zonal Unit, Calcutta hereinafter referred to as 'DRI', Officers of the said Directorate intercepted the respondent, Amit Kumar Saha, 'riding a scooter, bearing registration No. WB-01/H1473, in from of N.R.S. Medical College and Hospital at A.J.C. Bose Road, Calcutta, on 5th January, 1998. On conducting a search, the said officers recovered and seized U.S.$ 100000 from the front dickey of the scooter. Subsequently, in response to the summons issued under section 108 of the Customs Act, Shri Amit Kumar Saha stated, inter alia, that he had received the said currency from an unknown person at a petrol pump at Park Circus Crossing with instructions to deliver the same to a person named Raju at Airport Gate No. 2. Shri Saha is said to have stated further that on earlier occasions also he had carried U.S. currency which had been illegally procured and were meant to be exported to Bangladesh. According to Shri Saha he had agreed to carry the said currency for a monetary consideration of 2 paise per Dollar.;