TMI Blog1995 (11) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Jyoti Balasundaram, Member (J)]. The above appeals arise out of the order dated 21-2-1991 passed by the Collector of Customs, New Delhi by which he has confiscated inter alia 12 gold biscuits of foreign origin recovered on 9-9-1993 from Shri N.C. Jain, Indian currency recovered from him, confiscated Indian currency amounting to Rs. 87,000/- recovered from the residential premis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nge for Indian currency and that he often used to collect US $ from him. In his subsequent statement of 11-9-1993 he has stated that he has identified the Sardarji from the photograph shown to him by the DRI Officers and has also furnished the address of the Sardarji i.e. B-44, Krishna Nagar. The appellant herein has not incriminated himself in any statement. The learned Counsel is correct in poin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the department has also not discharged the burden of proof cast upon it in terms of Section 121 of the Customs Act regarding seized Indian currency which the appellant has explained was his own money and not the sale proceeds of smuggled gold. Since the ingredients of Section 121 have not been brought home by the department and since the entire case is based only upon the case of Shri N.C. Jain ..... X X X X Extracts X X X X X X X X Extracts X X X X
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