https://www.taxtmi.com/caselaws?id=780248 Contradictory versions in the show cause notice about the place and time of interception, together with an area map showing the alleged recovery point away from the border, meant the record did not consistently prove that the Indian currency was being carried for illegal export to Bangladesh. As the evidentiary burden to establish illicit export activity was not discharged, the absolute confiscation of the currency and the penalty imposed under Section 114 of the Customs Act, 1962 were held unsustainable and set aside. 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 Contradictory versions in the show cause notice about the place and time of interception, together with an area map showing the alleged recovery point away from the border, meant the record did not consistently prove that the Indian currency was being carried for illegal export to Bangladesh. As the evidentiary burden to establish illicit export activity was not discharged, the absolute confiscation of the currency and the penalty imposed under Section 114 of the Customs Act, 1962 were held unsustainable and set aside. Case-Laws Customs Mon, 15 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780248