2018 (2) TMI 1619

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....DER Per Shri P.K.Choudhary 1. Briefly stated the facts of the case are that on 15.07.2012, the Officers of the Customs Division, Agartala with the BSF personnel searched the Premises of Gopal Chandra Shil, P.O. Gandhigram, P.S. Agartala, Tripura recovered 475 bottles of Phensedyl Recodex Cough Syrup, Bangladeshi Currency Note Taka 2,39,200.00 and Indian Currency Note Rs. 59,60,000.00. The said Officers recorded the statement of Shri Gopal Chandra Shil and Others. A Show Cause Notice dated 02.01.2013 was issued to Shri Gopal Chandra Shil and Others proposing confiscation of the said goods and to impose penalties. By the impugned Order the Learned Commissioner confiscated the seized goods absolutely namely Cough Syrups, Bangladeshi Taka....

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....ignorance regarding the seized cough syrup and Bangladeshi Taka/currency. It appears from the record that the appellants in their statement stated that they did not have any knowledge about the recovery of Bangladeshi currency and Cough Syrup. 4. The Learned Counsels appearing on behalf of the appellants submitted that the seized goods of Indian currency notes are related to the sale of land. The appellant submitted affidavit of various persons in support of the contention that the Indian currencies are in respect of Advance on sale of land. The Adjudicating authority brushed aside the evidences without any verification. The Learned Counsel submitted that 7% was made as advance payment for purchase of land. It is further stated that seiz....

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....smuggled goods, the sale proceeds thereby shall be liable to confiscation. It is pertinent to note that it would be on record to establish that the seized Indian currency represents the sale proceeds of smuggled goods. It is noted that the huge amount of Indian currency of about Rs. 59 Lacs which was admittedly recovered from the premises of late Gopal Chandra Shil. He had not given any satisfactory explanation. Hence, it is presumed by the Revenue that the said amount is related to the sale proceeds of smuggled goods. At the time of seizure of Indian currency, the appellant could not give any explanation. I find from the impugned Order, that subsequently, Late Gopal Chandra Shil took a plea that the recovered Indian Currency notes were the....