ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 16.09.2025
CESTAT Kolkata Quashes Confiscation of βΉ15 Lakh Cashβ β
This Article has been written by Shri Ravi Shekhar Jha, Advocate based in New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
In a landmark decision, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Eastern Zonal Bench, Kolkata, has ruled in favor of the appellant, Appellant in a case involving the confiscation of Indian currency worth Rs. 15,00,000 and the imposition of a penalty under Section 114 of the Customs Act, 1962. βThe judgment, delivered by Honβble, Member (Judicial), on September 15, 2025, sets a significant precedent in cases involving alleged illegal currency transportation.
Background of the Case
The case originated from an incident on November 20, 2019, when Indian currency amounting to Rs. β 15,00,000 was seized from Appellant near Rabindranagar, Tripura, by a joint team of Customs Preventive Force and BSF personnel. The authorities alleged that the currency was intended for illegal export to Bangladesh through the unfenced border area. β Subsequently, Appellant claimed ownership of the seized currency, explaining its legitimate source.
A Show Cause Notice was issued to the appellant, citing contradictory statements about the location and circumstances of the seizure. β While one part of the notice stated that the currency was recovered near the unfenced border area at 17:45 hours, another part mentioned that a person was apprehended moving suspiciously toward the border at 18:40 hours. β These inconsistencies formed the crux of the appellant’s defense.
Source: CESTAT Kolkata
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