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2019 (3) TMI 1239 - AT - CustomsSmuggling - foreign currency - confiscation - penalties - Held that:- The Appellate Authority has extended the benefit to the respondent by observing that the mere possession of foreign currency cannot result in application of the provisions of the Section 111 of the Customs Act and the Revenue is under an onus to prove that the said foreign currency was smuggled into the country. He also appreciated the respondent’s stand that foreign currency is not one of the notified items under Section 123 of the Customs Act and as such onus to prove their smuggled nature is on Revenue. In the absence of any evidences to that effect, he set aside the order of the Original Adjudicating Authority. Revenue has not advanced any evidence to show that the foreign currency, in question, was smuggled into the country. As such, the Commissioner (Appeals) is fully agreed upon that in the absence of such evidences, confiscation of the same cannot be uphold, neither penalties can be imposed upon respondents. Appeal dismissed - decided against Revenue.
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