https://www.taxtmi.com/caselaws?id=123147 The confiscation and penalty imposed on the appellant were set aside due to the lack of evidence connecting the Indian currency to smuggled goods. The lower appellate authority's doubts about the currency's origin were not substantiated, and the Department failed to prove its illicit source. The judgment emphasized the necessity for establishing a direct link between seized currency and illegal activities before confiscation and penalties could be imposed. The appellant's explanation that the currency came from legitimate grocery sales was considered valid in the absence of concrete proof of its illegal origin. en-us Mon, 31 Dec 2007 00:00:00 +0530 Thu, 06 Sep 2012 18:45:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123147 The confiscation and penalty imposed on the appellant were set aside due to the lack of evidence connecting the Indian currency to smuggled goods. The lower appellate authority's doubts about the currency's origin were not substantiated, and the Department failed to prove its illicit source. The judgment emphasized the necessity for establishing a direct link between seized currency and illegal activities before confiscation and penalties could be imposed. The appellant's explanation that the currency came from legitimate grocery sales was considered valid in the absence of concrete proof of its illegal origin. Case-Laws Customs Mon, 31 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123147