2007 (12) TMI 347

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...., for the Respondent. [Order]. -  Heard both sides. The appellant has filed the present appeal against the seizure and absolute confiscation of Indian currency amounting to Rs. 1,24,200/- as sale-proceeds of smuggled goods. The ld. Advocate appearing for the appellant states that the lower appellate authority has upheld the order of the original authority absolutely confiscating the imp....

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....e-proceeds thereof. It is surprising that when the original authority has not recorded any evidence nor has come to any conclusion regarding the impugned Indian currency to be sale-proceeds of smuggled goods, the lower appellate authority has confirmed the confiscation of the same. The appellant has taken a stand that the said Indian currency was the sale-proceeds of grocery items. The lower appel....