TaxTMI 
TaxTMI 
1991 (9) TMI 206
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....der per : Jyoti Balasundaram, Member (J)]. - Aggrieved by the order of the Collector of Central Excise and Customs, Jaipur of confiscation of Indian currency of Rs. 2,55,000/- under Section 121 of the Customs Act as being sale proceeds of contraband gold and imposition of penalty of Rs. 50,000/- under Section 112 of the Customs Act, the appellant has preferred the above appeal. 2. The brief fact....
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....m Das and Shri Bhaghu Sindhi were searched on 11-1-1987; but nothing incriminating was recovered. Shri Bhaghu Sindhi and Shri Satram Das denied all connections with the dealings and also denied knowledge of the appellant. A show cause notice was issued to all the 3 persons to show cause why the currency should not be confiscated and penal action not be taken for contravention of the Customs Act an....
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....Bhushan, SDR for the respondent. 4. At the outset it is pertinent to note that no gold was seized either from the appellant or Shri Satram Das or Shri Bhaghu Sindhi. Therefore, it is not understood as to how the currency seized from the appellant can be said to represent the sale proceeds of smuggled gold. The appellant was produced before the Chief Judicial Magistrate, Economic Affairs, Jaipur o....
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....e the defence of the appellant for the reason that he did not complain of forcible detention and extorted statement at the earliest opportunity viz. when he was produced before the Magistrate by the Customs Officers. In addition the opportunity to cross-examine Shri Satram Das and Shri Bhaghu Sindhi and the panch witnesses has been denied to the appellant. 5. It is also seen that the charges unde....