2017 (7) TMI 230

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....thak, Advocate for the respondent ORDER Per CJ Mathew The issue in dispute in this appeal filed by Revenue against order-in-original no. 12/2005/CAC/CC/RJ M dated 28th April 2005 of Commissioner of Customs (Adjudication), New Custom House, Mumbai pertains to proceedings initiated for confiscation of Rs. 1.02 crores of cash seized during the search at the premises of the respondent, Shri B....

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....the sale proceeds of smuggled spices and that the statements did not establish the nexus of the goods with the currency. 4. Learned Authorised Representative placed reliance on the decision of the Tribunal in Saccha Saudha Pedhi v. Commissioner of Customs (Import), Mumbai [2015 (328) ELT 609 (Tri-Mumbai)] which held that a retraction of statement after prolonged lapse of time is not acceptable.....

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....ble Supreme Court was a seizure under the erstwhile Sea Customs Act, 1878. 5. Learned Counsel for respondent urged us to accept the findings in the impugned order owing to the various lacunae in the proceedings which he elaborated upon. 6. We find that the adjudicating authority has placed emphasis on the seizure proceedings. According to us, a flaw in the seizure proceedings may be visited ....

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.... its sale. It is not relevant whether the person from whom it was seized is concerned with the sale or with the goods. 8. We find in the impugned order that they adjudicating authority has failed to examine the facts arising from the various statements and has failed to test the conclusions derivable therefrom for validity and reliability. Without such ascertainment of smuggling of goods, of di....