https://www.taxtmi.com/caselaws?id=99651 The Tribunal allowed the appeal, ruling that the Indian Currency of Rs. 90,000 was not proven to be the sale proceeds of smuggled goods. The appellant successfully argued that the currency was not illicitly obtained and provided evidence to support this claim. As the confiscation was solely based on the appellant's admission without sufficient evidence linking the currency to smuggling, the Tribunal ordered the refund of the seized amount. The decision underscored the necessity of substantiating claims with evidence and following legal procedures in confiscation cases. en-us Mon, 22 Sep 1997 00:00:00 +0530 Sat, 28 Jan 2012 12:02:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99651 The Tribunal allowed the appeal, ruling that the Indian Currency of Rs. 90,000 was not proven to be the sale proceeds of smuggled goods. The appellant successfully argued that the currency was not illicitly obtained and provided evidence to support this claim. As the confiscation was solely based on the appellant's admission without sufficient evidence linking the currency to smuggling, the Tribunal ordered the refund of the seized amount. The decision underscored the necessity of substantiating claims with evidence and following legal procedures in confiscation cases. Case-Laws Customs Mon, 22 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99651