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Issues:
1. Confiscation of seized currency under Customs Act, 1962. 2. Penal action under Section 112 against the noticees. 3. Burden of proof on the Revenue authorities. 4. Acquittal by Criminal Court and subsequent penal action. Analysis: Issue 1: Confiscation of seized currency under Customs Act, 1962 The case involved the interception of a vehicle carrying Indian currency of Rs. 12 lakhs, suspected to be the sale proceeds of smuggled gold. The Customs authorities seized the currency and the vehicle under Sections 110 and 115 of the Customs Act, 1962. The Commissioner of Customs, Jaipur ordered the confiscation of the currency but released the vehicle. The appellants contested the confiscation, arguing that the currency was not the sale proceeds of smuggled goods. They relied on legal precedents stating that Indian currency is not a notified item under the Act, shifting the burden of proof to the department to establish the link between the currency and smuggled goods. Issue 2: Penal action under Section 112 against the noticees The Commissioner imposed penalties under Section 112 of the Customs Act, 1962 on various individuals associated with the jeweler firm involved in the case. The penalties ranged from Rs. 2,000 to Rs. 10,000. The appellants challenged these penalties, claiming innocence and denying any involvement in dealing with smuggled gold. However, the Commissioner held them liable based on the evidence and statements provided by witnesses. Issue 3: Burden of proof on the Revenue authorities The appellants argued that the burden of proof regarding the seized currency being the sale proceeds of smuggled goods lies with the Revenue authorities. They contended that since the currency was not a notified item under the Act, the department needed to establish the connection between the currency and the alleged smuggling activities. The Commissioner's order for confiscation was based on the statements of witnesses implicating the appellants in the smuggling operation. Issue 4: Acquittal by Criminal Court and subsequent penal action The appellants cited their acquittal by a Criminal Court on the same charges as a defense against the penal action imposed by the Commissioner. They argued that being acquitted in a criminal proceeding should prevent further punishment by a quasi-judicial authority. However, the Tribunal noted that the acquittal in the criminal case did not preclude the adjudication of the customs matter. The Tribunal emphasized the uncontested statements of witnesses and the evidence supporting the connection between the seized currency and the smuggled gold, leading to the rejection of the appeals. In conclusion, the Tribunal upheld the Commissioner's order of confiscation of the currency, imposition of penalties, and rejected the appeals based on the evidence and legal principles discussed in the judgment.
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