hvn IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL NO. 2 OF 2006 Commissioner of Custom (Import) ... Applicant Versus Ajay Gurdasmal Rohra ... Respondent Mr. P.S. Jetly for the applicant. Mr. S. Muthi i/by Mr. M.R. Baya for R. No. 1. Mr.Rajeev Matkar for R. No. 2. CORAM : F.I. REBELLO & A.M. KHANWILKAR, JJ. DATED : OCTOBER 08, 2009 P.C. On behalf of the applicants, the learned counsel has submitted the following draft question : “Whether the order of the Tribunal setting aside absolute confiscation of assorted foreign currency equivalent to Indian rupees 58,07,250/- made under section 113(d) of the Customs Act, 1962 read with sections 8(1), 13(2) and 67 of FERA 1973 and penalties of Rs. 10,00,000/- imposed on Shri. Ajay G. Rohra and of Rs.1,00,000/- imposed on Shri.Manoj Khatwani under section 114 of the Customs Act, 1962 is based on no evidence or on partly relevant and partly irrelevant evidence and is otherwise arbitrary and perverse?” We have heard the learned counsel. From the record we find that foreign currency equivalent to Indian Rs.58,07,250/- were found at the residence of the Respondents. The Respondent No. 1 was not an authorised dealer. The tribunal has exonerated both the respondents from any penalty. In our opinion, the record clearly discloses violation of provisions of FERA. In the light of that the learned tribunal is directed to make reference to this court of the question as referred to earlier within eight weeks from the order of this court being served upon them. Application disposed of accordingly. (A.M. KHANWILKAR,J.) (F.I. REBELLO,J.)