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2013 (9) TMI 466 - AT - CustomsConfiscation u/s 111(d) and 121 r.w. section 13(1) of FERA revenue could not produce any licit documents for acquisition and possession of the foreign currency recovered from him Held that:- Revenue failed to discharge the burden - confiscation u/s 111(d) was not sustainable - the burden to prove that the foreign currency had been obtained through illicit means lies on the Revenue assessee had been able to prove that the foreign currency had obtained by them against an export order and the goods had exported against that export order - Court relied upon Pukhraj Nihalchand Jain vs. Commissioner of Customs (2003 (3) TMI 374 - CEGAT, MUMBAI) order was set aside appeal decided in favour of assessee.
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