THAKUR SINGH Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THIS appeal is directed against the order of the Additional Collector of Customs, Muzaffarpur dated 19.12.1981 absolutely confiscating 19.10 metres plus one pc. of polyester textiles of foreign origin valued at Rs. 941/-, Indian currency of Rs. 69,000/-, besides a penalty of Rs. 2,500/- under Section 112 of the Customs Act, 1962 (the Act for short).

(2.) On 14.4.1988 by about 8 A.M. the Customs Officers intercepted the appellant at Charbagh railway station of N.E.R. Lucknow and recovered from his possession the following goods :-

(3.) SHRI Das, the learned Counsel, at the outset, submitted that there are two statements given by the appellants which are at variance with each other. It was urged that even assuming the second statement to be true, bringing of foreign currency into India is not prohibited and the fact of non-declaration of the same is only technical in nature not warranting the extreme punishment of confiscation. Regarding textile it was urged that they are in small quantity of insignificant value.