https://www.taxtmi.com/caselaws?id=81729 Confiscation of seized Indian currency and Bangladesh Taka under the Customs Act required independent, reliable evidence proving that the cash represented the sale proceeds of smuggled goods. A retracted statement of a co-accused, without corroboration, and mere suspicion were insufficient to establish the required nexus. The department had to prove the link to smuggling, and the appellants were not required to prove the source of the cash. On the facts described, the materials against both appellants did not satisfy that burden, so confiscation and personal penalties were not sustainable. en-us Tue, 03 Sep 1991 00:00:00 +0530 Tue, 28 Jun 2011 15:22:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81729 Confiscation of seized Indian currency and Bangladesh Taka under the Customs Act required independent, reliable evidence proving that the cash represented the sale proceeds of smuggled goods. A retracted statement of a co-accused, without corroboration, and mere suspicion were insufficient to establish the required nexus. The department had to prove the link to smuggling, and the appellants were not required to prove the source of the cash. On the facts described, the materials against both appellants did not satisfy that burden, so confiscation and personal penalties were not sustainable. Case-Laws Customs Tue, 03 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81729