Tribunal Waives Penalty Deposit, Overturns Confiscation for Lack of Evidence

The Tribunal granted the waiver of prior deposit of penalty pending appeal. The appeal against the confiscation and penalty imposition was allowed as there was no evidence linking the confiscated currency to contraband goods, and the jurisdiction of the Additional Collector was questioned. The Tribunal found the seizure lacked supporting evidence and overturned the order, emphasizing the insufficiency of mere suspicion without proof.

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Issues Involved:
- Application for waiver of prior deposit of penalty
- Appeal against order of confiscation and penalty imposition

Waiver of Prior Deposit of Penalty:
The application was made for waiver of prior deposit of penalty of Rs. 2,000/- imposed on the petitioner under the impugned order of the Additional Collector of Customs. The appeal was disposed of on the same day with the consent of the parties, and waiver of prior deposit of the penalty was granted pending disposal of the appeal.

Appeal Against Confiscation and Penalty Imposition:
The appeal was directed against the order of the Additional Collector of Customs & Central Excise under which Indian currency of Rs. 55,050/- was confiscated absolutely and a penalty of Rs. 2,000/- was imposed under the Customs Act, 1962. The appellant's counsels argued that there was no evidence to prove that the confiscated currency represented the sale proceeds of contraband goods. They also highlighted a communication from the Assistant Collector ordering the release of the currency, questioning the jurisdiction of the Additional Collector to pass the impugned order. The Senior D.R. conceded that there was no evidence to support the claim that the currency was from contraband goods. After reviewing the case records, the Tribunal found no evidence to support the seizure of the currency or the belief that it was related to contraband goods. The Tribunal concluded that mere suspicion without proof is insufficient, and therefore set aside the impugned order and allowed the appeal.

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