O R D E R

Leave granted to the limited extent, as indicated infra In this appeal, limited notice, to explore the possibility of compounding the entire offence said to have been committed by the appellant, was issued on

23.09.2022.

In view of the developments that have taken place, we have granted leave to the limited extent of compounding of the entire offence committed by the appellant and have heard learned counsel for the parties at this stage itself.

Shorn of unnecessary details, the relevant background aspects of the matter are that while boarding Air India flight No.AI-310 from New Delhi to Hong Kong on Signature Not Verifi2ed7.08.2019, five passengers, including the appellant, Digitally signed by ARJUN BISHT Date: 2022.11.16

17:52:18 IST were intercepted and were found carrying huge quantity of Reason:

foreign currency in their baggage. So far as the appellant is concerned, the allegations had been that foreign currency equivalent to Rs.65,16,000/- was recovered from her baggage. In the proceedings that ensued, the appellant was enlarged on bail by the CMM, Patiala House Courts, New Delhi, imposing the conditions that she would not travel abroad without 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. This order 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, being Crl. Rev. P.137 of 2021, which was disposed of by the High Court on 11.06.2021 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, however, could not deposit the said amount, as required in the order passed by the High Court.

In the meantime, a show cause notice dated 29.12.2020 was issued by the Adjudicating Authority and therein, by the order dated 08.02.2022, the Adjudicating Authority ordered absolute confiscation of the foreign currency equivalent to Rs.65,16,000/- recovered from the appellant and further imposed penalty of Rs.6,50,000/-. Further, the complaint for 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.

On the matter being taken up in this Court against the aforesaid order dated 11.06.2021 passed by the High Court and this Court having issued notice limited to the extent of exploring the possibility of compounding the entire offence, ultimately, the Chief Commissioner of Customs (Delhi Zone) proceeded to pass the order dated

10.11.2022 that reads as under: -

“To The Additional Director, Directorate of Revenue Intelligence, New Delhi – 110002 Sir, Subject: SLP no.9086/2022 filed by Ms. Chen Hsiu Yun -Reg.

Ref: Letter F. No.DRI/HQ-GI/338/IV/ENQ-

5/INT-

NIL/2019 dated 09.11.2022.

Please refer to above-mentioned subject.

Please refer to the captioned subject. In the said matter Hon’ble SC vide order dated 10.10.2022 directed to decide the terms &

conditions for compounding of the offence.

As per Rule 3 of Customs (Compounding of offences) Rules, 2005 an application has to be filed in a prescribed format as stipulated under Rule 3 of the above mentioned Rules along with a declaration [F.No.334/I/2012-ST].

In view of the directions, it is proposed that (i) Though formal application has not been filed as stipulated under Rule 3 of the Customs (Compounding of Offences) Rules, 2005 by the accused yet the compounding may be allowed treating the directions of the Hon’ble court as an application for compounding.

(ii) The penalty of Rs.6.5 lacs i