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2014 (5) TMI 88 - CESTAT NEW DELHISmuggling of IC - Proceeds of Smuggled silver - No Evidence - Whether Indian currency caught is sale proceeds of smuggled silver - Section 121 of the Customs Act - Held that:- There is virtually no evidence on record to establish that the Indian currency in question is sale proceeds of the smuggled silver as alleged by the Revenue - The entire case is based upon the seizure by the police and the initial statement of Shri Hem Raj, which are also contradictory in nature - He has named different person at different points of time as recorded in the impugned order - During adjudication appellants have taken a stand that the money in question was given to him by various persons for the purchase of the agriculture land - The said persons who have given their affidavits do not stand examined by the adjudicating authorities, who have simplicitor rejected the said affidavits by observing that the same is an afterthought. In any case Section 121 stands examined by the various Courts and it is well settled that the onus to prove that the Indian currency and the sale proceeds of smuggled goods is on the Revenue - There is nothing on record to show as to which silver stands sold by the appellant and who are the buyers of the same - Whether the said silver, even if sold, was smuggled or not - In the absence of an answer to all these questions, the confiscation of the Indian currency and the imposition of penalty is on the appellants is not justified - Accordingly, the impugned orders are set aside – Decided in favour of appellant.
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