https://www.taxtmi.com/caselaws?id=104589 The contemporaneous statement recorded on the date of seizure, together with the absence of corroboration from the house search and the failure to record the rickshaw van driver's statement, left the evidentiary basis for personal penalty insufficient; the penalty was therefore set aside. The Indian currency recovered from the appellant was ordered to be returned because it was admittedly found in his possession, while the confiscation of the Bangladesh currency was maintained since the appellant disowned it and the factual basis for confiscation was accepted. en-us Thu, 30 Aug 2001 00:00:00 +0530 Wed, 29 Feb 2012 16:32:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104589 The contemporaneous statement recorded on the date of seizure, together with the absence of corroboration from the house search and the failure to record the rickshaw van driver's statement, left the evidentiary basis for personal penalty insufficient; the penalty was therefore set aside. The Indian currency recovered from the appellant was ordered to be returned because it was admittedly found in his possession, while the confiscation of the Bangladesh currency was maintained since the appellant disowned it and the factual basis for confiscation was accepted. Case-Laws Customs Thu, 30 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104589