2025 (10) TMI 1044

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....er, 2020 recording the facts whereas there are reasons to believe that Indian currency of Rs. 15,00,000/- recovered from the possession of Shri Ali Hossain, the noticee on 20.11.2019 at about 17.45 hours near Rabindranagar unfenced Border area near B P on 2084/1 Rabindranagar, Sepahijala Tripura and subsequently, claimed by Shri Manir Hossain, the appellant. 3. Further it is recorded in the Show Cause Notice that on 20.11.2019 at about 17.30 hours specific information was received by the officers of the Custom Preventive for Sonamura from a reliable source that an Indian National who is actively involved in dealing in illicit conversion/Exchange of Bangladesh Currency (BD Taka) and other illegal activities would be carrying Indian curren....

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....the currency belongs to the appellant. 7. Various statements were recorded and Show Cause Notice was issued. The matter was adjudicated. The currency recovered during the course of investigation of Rs. 15,00,000/- was absolutely confiscated and penalty of Rs. 1,15,000/- was imposed under Section 114 of the Customs Act, 1962. 8. Aggrieved from the said order, the appellant is before me. 9. The Ld. Counsel for the appellant submits that the Indian currency has been seized in Rabindranagar which is 3 km away from the border and a map to that effect has been produced by him. It is further submitted that the said currency has been given by the appellant to Shri Ali Hossain and the appellant has explained the source of fund and the sourc....

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....n one place it is recorded on 20.11.2019 about 17.45 hours the currency was recovered from the possession of Shri Ali Hossain and on the other hand it has been recorded that at 16.40 hours on 20.11.2019 a person was apprehended who was moving quickly towards unfenced India Bangladesh border. 15. As Show Cause Notice itself having contradictory recordings in that circumstances, the benefit of doubt goes in favour of the appellant. 16.Moreover the Ld. Councel for the appellant has produced the map of the area for better appreciation of the fact same is extracted below: 17. Admittedly the Rabindranagar is 3 km away from the border of Bangladesh border. In that circumstances, also the benefit of doubt goes in favour of the appellant. ....