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Case Law Details

Case Name : Pankaj Mittal Vs The Commissioner of Customs (Airport & Administration) Kolkata (CESTAT Kolkata)
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Pankaj Mittal Vs Commissioner of Customs (Airport & Administration) Kolkata (CESTAT Kolkata)

In the instant case the appellant was found in position of Indian currency and Thai Baht in excess of the permissible limit under FEMA notification no. FEMA 6 (R)/ RB-2015 dated 29.12.2015 under FEM (Export and Import of currency) Regulations, 2015. The appellant’s contention is that the money was legally procured from his savings; he was not aware of the rules and regulations pertaining to export of currency; when he was inte

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