2006 (5) TMI 259

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....he Appellant. Shri Vimlesh Kumar, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. Shri Mayur Shroff, learned Advocate appearing for the appellant states that the impugned two and a half Nongs of Gold Bars were part of five Nongs of gold bars purchased by the appellant and that the said purchase has been confirmed by the seller. He further sta....

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....rchase of gold. He also states that the past record of smuggling of the appellant has been taken into account by the adjudicating Commissioner while confiscating Indian Currency found with the appellant, the legal possession of which he has not satisfactorily explained. 3. After hearing both sides and perusal of the case records, we are of the view that the document produced by the appella....