1981 (7) TMI 233

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..... ) himself and (2) his father late Narasing Prasad against Order No. 32/CUS/80, dated 7-10-1980 passed by the Additional Collector of Customs, Indo-Nepal Border, Muzaffarpur. 2. By the above order, the Additional Collector (i) confiscated absolutely the seized primary gold and ornaments under section 71 of the Gold (Control) Act, 1968; (ii) confiscated the seized Indian currency amounting to ͅ .....

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..... e personal hearing. 6. The Board finds that the Additional Collector had relied upon the following evidence for concluding that the currency in question was the sale proceeds of smuggled gold : 6(a) There was information that the appellants were receiving foreign gold and selling it after converting it into primary gold; (b) There was specific information that they had received a consignment of .....

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..... e pieces of evidence, viewed individually or together would go to establish beyond reasonable doubt that the currency in question was the sale proceeds of any smuggled gold. The order of the Collector in this respect is, therefore, based on "finding" that cannot stand the light of a searching scrutiny. 8. The board hold that in these circumstances, the appellants are entitled to the benefit of do .....

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