2001 (11) TMI 529

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..... r]. Appeal is against the order of the Commissioner (Appeals) setting aside the order of the Additional Commissioner, ordering confiscation under Clause (d) of Section 111 of the Act of foreign currency seized from the possession of the respondent and imposing penalty on him. 2. The ground in the appeal is that the foreign currency has been imported in contravention of the provisions of Se .....

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..... rther, even otherwise it is the department s case that the respondent imported the goods. The case is that he was found in possession of currency which had been imported contrary to any prohibition. The respondent s case was that he had purchased the foreign exchange from other persons. For the department s case to sustain, it must be shown that this currency was imported by this person in contrav .....

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