2004 (2) TMI 466

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...., for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - This is a second appeal filed by Shri Amirali Alidin Kutchi against imposition of penalty of Rs. 2 lakhs under Order-in-Original No. 10/97-Cus., dated 10-11-1997 by the Additional Commissioner of Customs and Central Excise, Hyderabad-II. The first appeal was rejected by the Commissioner of Customs and Central Excise, Hyderabad un....

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....n the overhead panel of the toilet of the aircraft. The currencies consisted of 6226 US Dollars, 900 Deutche Marks and 600 Swiss France. These currency notes had been wrapped in the remaining pages of 'Mumbai Samachar Sapthahika'. Upon questioning, the appellant denied any connection to the currency. However, proceedings were initiated against him alleging that he had concealed the currency for sm....

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....ormally long time in the toilet were also taken into account in adjudication. 3. The appellant's submission is that the case against him is based on assumption and presumption inasmuch as there was no forensic evidence linking the handle of the screw driver to the opening of the aircraft toilet panel, no finger prints of his being found on the panel, no mention of page number of the newspa....

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....ant's connection to the currency under seizure. The other circumstantial evidence, that the appellant being the only passenger booked from Bombay via Hyderabad to Sharjah, the appellant had spent unusually long time in toilet during the journey to Hyderabad and the recovery of the screw driver handle from him all suggest that the appellant would have concealed the seized currency in the aircraft. ....