Manir Hossain Vs Commissioner of Customs(Prev) (CESTAT Kolkata)
Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in Kolkata has set aside an order by the Commissioner of Customs (Preventive) that had resulted in the absolute confiscation of Indian currency and the imposition of a penalty. The case involved an appeal by Manir Hossain against the confiscation of ₹15 lakh and a penalty of ₹1,15,000 imposed under Section 114 of the Customs Act, 1962.
The facts of the case, as detailed in the Show Cause Notice (SCN), were that on November 20, 2019, Customs officials in Sonamura, Tripura, received specific intelligence. The information suggested that an individual would be carrying ₹15 lakh in Indian currency to be illegally exported to Bangladesh through an unfenced border area in Rabindranagar at around 6:30 PM. Acting on this tip, a joint team of Customs and Border Security Force (BSF) officers was formed. At approximately 6:40 PM, a person carrying a backpack was apprehended after a chase and was identified as Ali Hossain. From him, the Customs team recovered the ₹15 lakh. Subsequently, Manir Hossain claimed to be the owner of the currency. Both Ali Hossain and Manir Hossain gave statements confirming that the money belonged to the appellant, Manir Hossain.
