2004 (3) TMI 554

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....Shri Bidhan Chandra, DR, for the Respondent. [Order]. -  The appellant was intercepted pursuant to an information on 3094 (sic) and found to be carrying foreign currency of his present accounting to equivalent to Rs. 30,81,888/- and Indian currency of Rs. 1,30,000/- which was not declared. Same was confiscated. 2. In Appeal, the Commissioner observed as follows : "I have care....

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....how and from where the goods were smuggled, how these were sold and to whom they were sold. Since the confessional statement was retracted immediately after the release from the Customs custody and there was allegation that it was written by the department in English whereas appellant does not know English language not it was explained to him and his signature was obtained forcibly, therefore, con....

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.... foreign currency was taken from Zeba Sohail and her son who is 4 years old who are NRIs and they brought the foreign currency at the time of their arrival to Mumbai, that Ms. Zeba Sohail Bhamla, wife of Sohail Ahmed Bhamla an employer had also submitted the affidavit through notary stating above facts. I find that there is no evidence on record to show that they brought the foreign currency while....