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2016 (6) TMI 707 - AT - CustomsImport of currency and gold - The passengers were intercepted even before they could declare the gold. The allegation against appellant and Sri Neelakanta Rao is that they abetted the importation of gold which is liable for confiscation. Admittedly the gold was not in their possession. The appellant & Sri Neelakanta Rao were found to possess foreign currency. They had explained that the currency was given by one Nusrat. There is no contra evidence placed before us by the department. The Revenue has also not placed any evidence about the person named Nusrat who gave the foreign currency and piece of paper containing names to Sri Neelakanta Rao. This being material to establish the allegation against appellant and his colleague, we have to conclude that department has failed to establish the allegations levelled against the appellant or his colleague Sri Neelakanta Rao. - the penalty imposed on the appellant is therefore unsustainable - Decided in favor of appellants.
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