https://www.taxtmi.com/caselaws?id=82651 The appeals involved confiscation of Indian currency and foreign goods by the Collector of Customs, alleging illicit importation or sale proceeds of smuggled goods. In "Kalyani Saha's Case," the burden of proof was on the department to show currency origins, leading to relief for Kalyani Saha. "Jhunu Rani Saha's Case" saw penalties set aside due to lack of evidence. In "Nandalal Saha's Case," confiscation was deemed illegal without proof of currency origin. A violation of natural justice led to remand for fair consideration. The judgment emphasizes burden of proof, evidence requirements for penalties, and natural justice principles. en-us Wed, 28 Jul 1993 00:00:00 +0530 Wed, 06 Jul 2011 15:28:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82651 The appeals involved confiscation of Indian currency and foreign goods by the Collector of Customs, alleging illicit importation or sale proceeds of smuggled goods. In "Kalyani Saha's Case," the burden of proof was on the department to show currency origins, leading to relief for Kalyani Saha. "Jhunu Rani Saha's Case" saw penalties set aside due to lack of evidence. In "Nandalal Saha's Case," confiscation was deemed illegal without proof of currency origin. A violation of natural justice led to remand for fair consideration. The judgment emphasizes burden of proof, evidence requirements for penalties, and natural justice principles. Case-Laws Customs Wed, 28 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82651