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2018 (2) TMI 1619 - AT - CustomsIllegal exportation to Bangladesh - Cough Syrups - Bangladeshi Taka and Indian Currency Notes - Confiscation - Held that: - export of Phensedyl Recodex Cough Syrup for illegal exportation to Bangladesh through a route other than the specified route under Section 7(1)( c) of the Act, 1962 is prohibited - the appellant had failed to give any satisfactory explanation in respect of storing of huge quantity of Cough Syrups and Bangladeshi Taka. It is presumed by the Revenue that the said amount is related to the sale proceeds of smuggled goods. At the time of seizure of Indian currency, the appellant could not give any explanation. Subsequently, Late Gopal Chandra Shil took a plea that the recovered Indian Currency notes were the advance payment received from the intending purchaser against the sale of the land and submitted copy of Deeds and Agreements. The Adjudicating authority had not examined the documents as these were not produced at the time of recovery - the Adjudicating authority cannot brush aside these evidences for the reason that these were not produced at the time of recovery. The confiscation of Cough Syrup and Bangladeshi Taka is upheld - confiscation of Indian currency is set aside - matter is remanded to the adjudicating authority to decide afresh - decided partly against appellant and part matter on remand.
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