2007 (12) TMI 347

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..... nbsp;Heard both sides. The appellant has filed the present appeal against the seizure and absolute confiscation of Indian currency amounting to Rs. 1,24,200/- as sale-proceeds of smuggled goods. The ld. Advocate appearing for the appellant states that the lower appellate authority has upheld the order of the original authority absolutely confiscating the impugned Indian currency; but in the order .....

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..... t when the original authority has not recorded any evidence nor has come to any conclusion regarding the impugned Indian currency to be sale-proceeds of smuggled goods, the lower appellate authority has confirmed the confiscation of the same. The appellant has taken a stand that the said Indian currency was the sale-proceeds of grocery items. The lower appellate authority has no doubt raised a dou .....

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