https://www.taxtmi.com/caselaws?id=82533 The Tribunal rejected six Revenue appeals challenging the Collector (Appeals) Customs and Central Excise, Chandigarh's order on the confiscation of Indian currency under Section 121 of the Customs Act, 1962. The key witness's retracted statement lacked independent corroboration, leading to disbelief in ownership claims. Insufficient evidence failed to establish a connection between the seized currency and the respondents, resulting in the Department's failure to prove contravention of Section 121. The appeals were dismissed, and the seized currency was directed to be released to the claimants, emphasizing the importance of meeting the burden of proof and providing substantial evidence in customs confiscation cases. en-us Fri, 02 Apr 1993 00:00:00 +0530 Tue, 05 Jul 2011 17:11:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82533 The Tribunal rejected six Revenue appeals challenging the Collector (Appeals) Customs and Central Excise, Chandigarh's order on the confiscation of Indian currency under Section 121 of the Customs Act, 1962. The key witness's retracted statement lacked independent corroboration, leading to disbelief in ownership claims. Insufficient evidence failed to establish a connection between the seized currency and the respondents, resulting in the Department's failure to prove contravention of Section 121. The appeals were dismissed, and the seized currency was directed to be released to the claimants, emphasizing the importance of meeting the burden of proof and providing substantial evidence in customs confiscation cases. Case-Laws Customs Fri, 02 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82533