2005 (5) TMI 176 - AT - Customs

Summary

The appeal involved the release of Indian currency amounting to Rs. 9,24,000 recovered from the respondents. The Commissioner of Customs, Mumbai ordered the release stating that there was no sufficient cause to confiscate the currency as there was no proof that it was the sales proceeds of smuggled items. The Tribunal upheld the Commissioner's decision, stating that there was no evidence linking the currency to smuggling activities by the respondents.