https://www.taxtmi.com/caselaws?id=107862 The appellant's claim for the release of confiscated Indian currency under Section 121 of the Customs Act was denied by the Tribunal. Despite assertions that the currency was from the sale of gold biscuits imported under the Gold Scheme, the lack of supporting evidence and conflicting statements led to the dismissal of the appeal. The Tribunal found that the appellant failed to provide substantial proof of legal import or sale of the gold biscuits, and the absence of corroborating evidence weakened their position. Consequently, the Commissioner (Appeals) decision to uphold the denial of release was deemed valid, resulting in the dismissal of the appeal. en-us Tue, 23 May 2000 00:00:00 +0530 Tue, 27 Mar 2012 14:03:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107862 The appellant's claim for the release of confiscated Indian currency under Section 121 of the Customs Act was denied by the Tribunal. Despite assertions that the currency was from the sale of gold biscuits imported under the Gold Scheme, the lack of supporting evidence and conflicting statements led to the dismissal of the appeal. The Tribunal found that the appellant failed to provide substantial proof of legal import or sale of the gold biscuits, and the absence of corroborating evidence weakened their position. Consequently, the Commissioner (Appeals) decision to uphold the denial of release was deemed valid, resulting in the dismissal of the appeal. Case-Laws Customs Tue, 23 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107862