1995 (11) TMI 180

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....t. Shri D.S. Malik, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The above appeals arise out of the order dated 21-2-1991 passed by the Collector of Customs, New Delhi by which he has confiscated inter alia 12 gold biscuits of foreign origin recovered on 9-9-1993 from Shri N.C. Jain, Indian currency recovered from him, confiscated Indian currency amountin....

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....ow was the main recipient of the foreign currency from him in exchange for Indian currency and that he often used to collect US $ from him. In his subsequent statement of 11-9-1993 he has stated that he has identified the Sardarji from the photograph shown to him by the DRI Officers and has also furnished the address of the Sardarji i.e. B-44, Krishna Nagar. The appellant herein has not incriminat....

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....ion of a charge of involvement in smuggling activities. In this case the department has also not discharged the burden of proof cast upon it in terms of Section 121 of the Customs Act regarding seized Indian currency which the appellant has explained was his own money and not the sale proceeds of smuggled gold. Since the ingredients of Section 121 have not been brought home by the department and s....