https://www.taxtmi.com/caselaws?id=109246 The appellant appealed against the confiscation of Indian currency as sale proceeds of smuggled silver under Section 121 of the Customs Act. The initial penalty imposed was affirmed on appeal, but the judgment highlighted the lack of corroborative evidence and reliance on the appellant's confessional statement. The burden of proof was on the Department, and without concrete evidence linking the currency to illegal activities, the seizure and penalty imposition were deemed unjustified. The impugned order was set aside, allowing the appeal with consequential relief due to insufficient proof under the Customs Act. en-us Mon, 24 Feb 2003 00:00:00 +0530 Fri, 06 Apr 2012 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109246 The appellant appealed against the confiscation of Indian currency as sale proceeds of smuggled silver under Section 121 of the Customs Act. The initial penalty imposed was affirmed on appeal, but the judgment highlighted the lack of corroborative evidence and reliance on the appellant's confessional statement. The burden of proof was on the Department, and without concrete evidence linking the currency to illegal activities, the seizure and penalty imposition were deemed unjustified. The impugned order was set aside, allowing the appeal with consequential relief due to insufficient proof under the Customs Act. Case-Laws Customs Mon, 24 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109246