https://www.taxtmi.com/caselaws?id=83546 The appellate tribunal overturned the confiscation order of Indian currency as proceeds from smuggled gold, citing discrepancies in evidence and statements. The tribunal emphasized the burden on the Customs Department to prove the currency's illicit origin conclusively, highlighting the lack of concrete proof linking the money to smuggled goods. Due to doubts raised by retracted statements and plausible explanations for the cash book entries, the tribunal granted the appellant the benefit of the doubt, setting aside the confiscation and allowing the appeal with consequential relief. en-us Tue, 16 Aug 1994 00:00:00 +0530 Thu, 14 Jul 2011 11:13:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83546 The appellate tribunal overturned the confiscation order of Indian currency as proceeds from smuggled gold, citing discrepancies in evidence and statements. The tribunal emphasized the burden on the Customs Department to prove the currency's illicit origin conclusively, highlighting the lack of concrete proof linking the money to smuggled goods. Due to doubts raised by retracted statements and plausible explanations for the cash book entries, the tribunal granted the appellant the benefit of the doubt, setting aside the confiscation and allowing the appeal with consequential relief. Case-Laws Customs Tue, 16 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83546