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1983 (9) TMI 201 - AT - FEMAExtract: .......icion, however strong, cannot take the place of proof. 25. On careful consideration of all the aspects, we hold that the learned Collector was unjustified in directing confiscation of the cash amount and imposing the penalty. We, therefore, set aside his order and direct that the cash seized from the house of the appellant shall be returned to him.
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