2001 (8) TMI 1088

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....or the Respondent. [Order]. - Vide the impugned order the Authorities below have confiscated Bangladesh currency of Taka 3,20,000/- and Indian currency of Rs. 72/- and has imposed personal penalty of Rs. 75,000/- (Rupees seventy five thousand only) upon the appellant herein. 2. I have heard Shri B.N. Chattopadhyay, learned Consultant for the appellant and Shri V.K. Chaturvedi, learne....

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.... intercepted by the B.S.F. officers along with other persons and the said persons fled away on seeing the B.S.F. officers. He submits that all these facts were detailed by the appellant in his statement before the Custom Officers immediately on the next date of interception. As against above there was nothing on record to show B.D. currency was recovered from the possession of the appellant. Even ....

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....F. Officers caught the appellant and recovered Indian currency of Rs. 72/- from his pocket and also found the bag from the bush with the help of torch. The said statement of the appellant recorded under the provisions of Customs Act, 1962 has not been rebutted by the authorities below. I also find that search of the appellant's house thereafter, did not result in any recovery of contraband. As rig....