1987 (10) TMI 189

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....Shri K.K. Bhatia, S.D.R., for the Respondent. [Order per : S. Kalyanam, Member (J)]. -  C/Stay/524/87/MAS. - This is an application for waiver of prior deposit of penalty of Rs. 2,000/- imposed on the petitioner under the impugned order of the Additional Collector of Customs, Tiruchy, dated 1-6-1987. 2. Since we propose to dispose of the appeal itself today with the consent of the pa....

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....ding that prior to the seizure of the currency there is hardly no evidence on record to indicate that the Customs Officer had reason to believe that the currency in question represented the sale proceeds of contraband goods so as to clothe the Customs authority with jurisdiction to seize the same under Section 110 of the Act. The learned counsel also produced a Communication dated 5-3-1987 signed ....

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....hing with reference to the same as he does not have any specific instruction in this regard. 6. We have carefully gone through the entire case records. We should confess, we do not find an iota of evidence against the appellant to hold that the currency of Rs. 55,050/- seized from her represented the sale proceeds of contraband goods. We also do not find any material on record to show that the ....