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Issues:
Seizure and absolute confiscation of Indian currency as sale-proceeds of smuggled goods. Analysis: The appellant appealed against the seizure and absolute confiscation of Indian currency, claiming it was the sale-proceeds of grocery items, not smuggled goods. The lower appellate authority upheld the confiscation without establishing the currency as proceeds of smuggled goods. The original authority failed to provide any finding or evidence linking the currency to smuggled goods. The Department could not prove the currency's origin through recorded statements. The appellant's explanation that the currency came from grocery sales was considered. The lower appellate authority doubted the genuineness of cash memos but lacked proof of the currency's illicit source. Consequently, the confiscation and penalty were set aside due to the lack of evidence connecting the currency to smuggled goods. The judgment highlighted the necessity for the Department to establish that impounded Indian currency is derived from the sale of smuggled goods before confiscation. The absence of evidence linking the currency to illicit activities led to the decision to overturn the confiscation and penalty imposed on the appellant. The appellant's assertion that the currency stemmed from legitimate grocery sales was considered valid in the absence of concrete proof of its illegal origin. The lower appellate authority's doubts about the cash memos' authenticity were deemed insufficient to support the confiscation without clear evidence of the currency's connection to smuggled goods. The judgment emphasized the importance of establishing a direct link between seized currency and illegal activities before imposing confiscation and penalties.
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