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2000 (5) TMI 1027

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....ounsel has contended that since the confiscated currency is the sale proceeds of 42 gold biscuits of foreign origin duly imported under the Gold Scheme by Abdul Saleem who handed over the same to the appellant as his attorney for sale and the latter (the appellant) delivered to one Dilip Kumar S. Jain who sold the same and handed over the money to one Rajendra Soni for delivery to the appellant, therefore, the appellant is entitled to the release of the same. But in our view, this contention of the learned Counsel is wholly misconceived and does not find any support and corroboration from the material/evidence on record. Admittedly, the confiscated Indian currency in question was recovered from the possession of one Rajindra Soni on 16-5-92....

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....e proceeds by him to Rajindra Soni for further delivery to the present appellant also does not stand substantiated from any evidence. Dalip Kumar S. Jain had not appeared before the Customs authorities in person in spite of issuance of notice. His affidavit, therefore, could not be attached any evidential value. Moreover, the person to whom he allegedly sold the biscuits had also not come forward to admit the purchase of the biscuits from him. No document has been also adduced to prove the sale of gold biscuits by Dalip Kumar S. Jain, on behalf of the present appellant. 4. Even, Rajindra Soni in his statement has nowhere admitted that the seized Indian currency was delivered to him by Dalip Kumar S. Jain after selling the gold biscuit....