https://www.taxtmi.com/caselaws?id=780248 CESTAT, Kolkata AT allowed the appeal, setting aside the order of absolute confiscation and penalty under s.114 Customs Act. The Tribunal found reasonable doubt as the seizure occurred about 3 km from the international border and revenue failed to prove illegal export of currency. Consequently Rs. 15,00,000 seized from a person is not liable to confiscation, no penalty is imposed, and the amount is ordered released to the appellant. en-us Mon, 15 Sep 2025 00:00:00 +0530 Mon, 27 Oct 2025 09:17:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780248 CESTAT, Kolkata AT allowed the appeal, setting aside the order of absolute confiscation and penalty under s.114 Customs Act. The Tribunal found reasonable doubt as the seizure occurred about 3 km from the international border and revenue failed to prove illegal export of currency. Consequently Rs. 15,00,000 seized from a person is not liable to confiscation, no penalty is imposed, and the amount is ordered released to the appellant. Case-Laws Customs Mon, 15 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780248