2009 (7) TMI 1065

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....al against the order of the Commissioner (Appeals) upholding the order of absolute confiscation by the original authority of a sum of Rs. 2,90,000/- stated to be sale proceeds of goats in Nepal brought by four persons and imposition of penalty on Shri Wahab Khan who is the owner of goats and consequently owner of the currency. 2. Heard both sides. 3. It is admitted that the recovery of cash of R....

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....n currency is an offence and the same are liable for confiscation under Section 120(1) of the Customs Act. He submits that the confiscation of the currency has rendered his client a pauper. He seeks setting aside the order of confiscation of the currency and setting aside the penalty. 5. Learned SDR submits that bringing in of Indian Currency in such a large quantity in the year 1994 is clearly u....