https://www.taxtmi.com/caselaws?id=93154 The Tribunal set aside the Order-in-Original confiscating Indian currency under the Customs Act, 1962, without imposing a penalty. It was found that the department failed to establish the necessary conditions for confiscation under Section 121, including proving the currency's origin as sales proceeds of smuggled goods. As the department did not fulfill the burden of proof regarding the sale of smuggled goods, knowledge of origin, and seller-purchaser details, the appeals were allowed, and consequential relief was granted to the appellants. en-us Tue, 10 Aug 1999 00:00:00 +0530 Tue, 08 Nov 2011 16:26:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93154 The Tribunal set aside the Order-in-Original confiscating Indian currency under the Customs Act, 1962, without imposing a penalty. It was found that the department failed to establish the necessary conditions for confiscation under Section 121, including proving the currency's origin as sales proceeds of smuggled goods. As the department did not fulfill the burden of proof regarding the sale of smuggled goods, knowledge of origin, and seller-purchaser details, the appeals were allowed, and consequential relief was granted to the appellants. Case-Laws Customs Tue, 10 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93154