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1981 (1) TMI 253 - Board - Customs

The Central Board of Excise & Customs overturned the Collector's order to confiscate Indian currency worth Rs. 2 lakhs, stating that there was insufficient evidence to prove it was proceeds from smuggled goods. The currency was ordered to be released. (Case citation: 1981 (1) TMI 253 - Central Board of Excise & Customs)

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