https://www.taxtmi.com/caselaws?id=54341 Seized Indian currency was alleged to be the sale proceeds of smuggled foreign-made liquor and cigarettes, but confiscation under the Customs Act, 1962 could not be sustained because the department relied chiefly on a confessional statement and produced no independent material linking the money to smuggled goods. The burden to justify confiscation remained on the department, and the record did not establish that the respondents themselves had smuggled the goods into India. The Commissioner's finding that the evidence was insufficient and that the respondents were entitled to the benefit of doubt was upheld, so the currency was held not liable to confiscation. en-us Wed, 25 May 2005 00:00:00 +0530 Tue, 19 Oct 2010 14:11:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54341 Seized Indian currency was alleged to be the sale proceeds of smuggled foreign-made liquor and cigarettes, but confiscation under the Customs Act, 1962 could not be sustained because the department relied chiefly on a confessional statement and produced no independent material linking the money to smuggled goods. The burden to justify confiscation remained on the department, and the record did not establish that the respondents themselves had smuggled the goods into India. The Commissioner's finding that the evidence was insufficient and that the respondents were entitled to the benefit of doubt was upheld, so the currency was held not liable to confiscation. Case-Laws Customs Wed, 25 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54341