Foreign currency valued at Rs 1.14 crore ordered confiscated; heirs may appeal
The Customs adjudication order records seizure of foreign currency equivalent to Rs 1,14,22,720 from an Indian passport holder under a Mahazar dated 28 February 2017. It ordered confiscation of the currency and packing material and imposed penalties of Rs 35 lakh under Section 114 and Rs 25 lakh under Section 114AA on that person. A Division Bench of the High Court of Karnataka set aside the single-judge order and gave the heirs liberty to appeal to CESTAT within two weeks of receiving a copy.
This page records what the cited court, tribunal and government records say happened. Findings belong to the court or authority that made them; this register adds none of its own. Names of private individuals are withheld unless a naming gate clears them.
How we verify →The writ appeal was disposed of after the single-judge order was set aside; the heirs were given liberty to appeal to CESTAT within two weeks of receiving a copy.
What happened
The Customs adjudication order reproduced by the High Court records that foreign currency equivalent to Rs 1,14,22,720 was seized from an Indian passport holder under Mahazar dated 28.02.2017.
The order records that the currencies were concealed in a white-coloured transparent plastic-wrapped gunny bag, which was also confiscated.
The Additional Commissioner of Customs passed the confiscation and penalty order on 28.08.2018 following a show-cause notice dated 10.11.2017; the Commissioner of Customs (Appeals), Bengaluru rejected the challenge on 19.12.2018.
The Division Bench set aside the single-judge order dated 29.10.2021, which had quashed the show-cause notice and impugned orders. It gave the heirs liberty to appeal to CESTAT under Section 129-A(1) within two weeks of receiving a copy; CESTAT was to decide grounds raised but not considered by the authorities below.
What the record says
“I order confiscation of the Foreign Currency equivalent to Rs. 1,14,22,720/-”
Adjudication order dated 28.08.2018 as reproduced in WA No. 1320 of 2021, judgment dated 02-12-2024 — read the full text
A peaceful economic act
The adjudication orders concern confiscation of foreign currency and Customs penalties; the High Court's disposition concerns the heirs' route to appeal those orders.
What we could not confirm
The order excerpt does not break down the currency by denomination (dollars, dirhams, etc.); the total is stated as Indian-rupee equivalent. No flight number is stated.