Appellant's Goods Seized and Bank Account Frozen u/s 111 for Alleged Smuggling, Must Prove Legitimate Transactions.

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....Confiscation of goods u/s 111 - Freezing of bank account - Smuggling of goods - appellant has failed to explain the source of the imported goods sale proceeds whereof were credited into the bank account which has been frozen. The onus was/is on the appellant to explain the transactions in the said bank account and to establish that the said transactions were/are not tainted. - HC....