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2015 (12) TMI 536 - HC - CustomsSeizure of currency - confiscation under Section 121 of the Customs Act, 1962 - Smuggling - Held that:- Even before the appellate authority, no evidence was produced to prove that the said sum was relating to the sale proceeds of the smuggled goods, which were sold by the petitioner herein, who was having the knowledge or reason to believe that the goods are smuggled goods. - Before this Court also, such kind of evidence has not been produced. In the absence of such kind of evidence, the third respondent has rightly passed the order to release the said sum to the petitioner. On the contrary, there is absolutely nothing in the order of the appellate authority, either for upholding the confiscation of the said amount from the office of the petitioner or for setting aside the order of the third respondent or for rejecting the appeal filed by the petitioner herein. - Court is of firm view that merely on the contradictory statements of somebody, the confiscation of anything from anybody is against law. - Decided in favour of appellant.
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