TaxTMI 
TaxTMI 
1998 (8) TMI 358
X X X X Extracts X X X X
X X X X Extracts X X X X
....ri Shankar, Member (T)]. - The Customs officer, on information, stopped a scooter driven by the appellant and seized Rs. 4.5 lacs Indian currency being carried on it. The appellant stated before the Customs officer on 6-10-1989 that he had been given the money by a stranger and that it was to be given to Manish. He said "I do know Manish indulges in smuggling and this amount is the sale proceeds....
X X X X Extracts X X X X
X X X X Extracts X X X X
....confiscation is justified. He relies on the decision of the Tribunal Pandurang Bagwan Patel and Anr. v. C.C.E. - 1987 (27) E.L.T. 713. 4. In this decision, the Tribunal has confirmed the confiscation of the currency seized from the appellant, based on the statement of Vasant Ramchandra Rassal, that he had no objection for the amount being confiscated, and the statement of the other appellant....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hing feature in this appeal. 6. The notice issued to the appellant did not specify any details of the contraband, the sale of which resulted in this currency or of any details of such sale. The statement attributed to the appellant that Manish, deals in smuggled goods cannot justify the conclusion that the currency was sale proceeds. The appellant had not received the money from Manish, but ....