1988 (8) TMI 239

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....R, for the Respondents. [Order oral per: S. Kalyanam, Member (J)].  - This appeal is directed against the order of the Additional Collector of Customs, Muzaffarpur dated 19.12.1981 absolutely confiscating 19.10 metres plus one pc. of polyester textiles of foreign origin valued at Rs. 941/-, Indian currency of Rs. 69,000/-, besides a penalty of Rs. 2,500/- under Section 112 of the Cus....

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....duly wrapped in the lungi under the pant. 7. Indian Currency 690 Notes of Rs. 100 denomination 7. Indian Currency 690 Notes of Rs. 100 denomination   69,000.00 8. One dollar Notes of 50 No. B 5525 American USA 1945 A 560.00 9. One dollar Notes of 20 No. H 37511760 American USA                ....

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....y him that the textile under seizure and the American dollars which he brought, had not been declared. It is in this circumstances, the proceedings were instituted which eventually resulted in the impugned order. 4. Shri Das, the learned Counsel, at the outset, submitted that there are two statements given by the appellants which are at variance with each other. It was urged that even assuming ....

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....ng through the statements, we find that the version of the department that the appellant had brought American dollars and sold in India, is clearly made out. The learned Consultant for the appellant does not seriously dispute this issue before us. Therefore, considering the entire evidence on record before us, we modify the order absolutely confiscating synthetic fabrics and Gas lighter collective....