https://www.taxtmi.com/caselaws?id=73396 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. en-us Thu, 08 Oct 1987 00:00:00 +0530 Tue, 31 May 2011 16:29:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73396 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. Case-Laws Central Excise Thu, 08 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73396