The Supreme Court of India has granted a reduction of the amount towards limited compounding of an offence punishable under section 135 of the Customs Act,1962
The appellant, Chen Hsui Yun filed the petition to explore the possibility of compounding the entire offence said to have been committed by the appellant.
While boarding Air India flight No.AI-310 from New Delhi to Hong Kong on 27.08.2019, five passengers, including the appellant, were intercepted and were found carrying a huge quantity of foreign currency in their baggage. Foreign currency equivalent to Rs.65,16,000/- was recovered from the baggage of the appellant.
The appellant was enlarged on bail by the CMM, Patiala House Courts, New Delhi, imposing the conditions that she would not travel abroad without the permission of the Court. The later application moved by the appellant pointing out her hardships and having no accommodation in India was considered and ultimately, the CMM, Patiala House Courts, by the order dated 18.12.2020, allowed the appellant to visit abroad for a period of six weeks on certain conditions which was, however, set aside by the District and Sessions Judge, Delhi on 10.02.2021 in Criminal Revision Petition No.09 of 2021.
The said order was challenged by the appellant by way of a revision petition in the High Court of Delhi at New Delhi which was disposed of by the High Court while granting her permission to visit abroad on various terms and conditions, including that of depositing an amount of Rs.15,00,000/- in the form of FDR in the name of Registrar General of the Court.
The appellant could not deposit the said amount, as required in the order passed by the High Court. A show cause notice dated 29.12.2020 was issued by the Adjudicating Authority and the Adjudicating Authority ordered absolute confiscation of the foreign currency equivalent to Rs.65,16,000/- recovered from the appellant and further imposed a penalty of Rs.6,50,000/-.
Further, the complaint for an offence punishable under Section 135 of the Customs Act, 1962, was filed leading to Criminal Case No.4413 of 2021 in the Court of CMM, Patiala House Courts, New Delhi.
The SC bench consisting of Justice Dinesh Maheshwari and Justice Sudhanshu Dhulia held that” the concession as prayed for on behalf of the appellant, for reduction of amount towards compounding, deserves to be granted.”
The appeal was partly allowed, while accepting the terms suggested on behalf of the appellant and subject, of course, to her compliance with other requirements.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates.
