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    <title>2020 (3) TMI 774 - MEGHALAYA HIGH COURT</title>
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    <description>The court overturned the confiscation of Indian currency under Section 121 of the Customs Act, finding the Revenue&#039;s evidence insufficient to link it to smuggling activities. However, the confiscation of Bangladeshi Taka under Section 111(b) and (d) was upheld. The appellant successfully defended the legitimacy of the Indian currency through credible evidence, leading to the reversal of the confiscation order related to it.</description>
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      <description>The court overturned the confiscation of Indian currency under Section 121 of the Customs Act, finding the Revenue&#039;s evidence insufficient to link it to smuggling activities. However, the confiscation of Bangladeshi Taka under Section 111(b) and (d) was upheld. The appellant successfully defended the legitimacy of the Indian currency through credible evidence, leading to the reversal of the confiscation order related to it.</description>
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