9911796707
TMI Blog1998 (8) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... Gowri Shankar, Member (T)]. The Customs officer, on information, stopped a scooter driven by the appellant and seized Rs. 4.5 lacs Indian currency being carried on it. The appellant stated before the Customs officer on 6-10-1989 that he had been given the money by a stranger and that it was to be given to Manish. He said I do know Manish indulges in smuggling and this amount is the sale pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fiscation is justified. He relies on the decision of the Tribunal Pandurang Bagwan Patel and Anr. v. C.C.E. - 1987 (27) E.L.T. 713. 4. In this decision, the Tribunal has confirmed the confiscation of the currency seized from the appellant, based on the statement of Vasant Ramchandra Rassal, that he had no objection for the amount being confiscated, and the statement of the other appellant that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in this appeal. 6. The notice issued to the appellant did not specify any details of the contraband, the sale of which resulted in this currency or of any details of such sale. The statement attributed to the appellant that Manish, deals in smuggled goods cannot justify the conclusion that the currency was sale proceeds. The appellant had not received the money from Manish, but was to give it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laimed currency. In our view, the necessary consequence of such a view is that the currency has to be returned to the person from whom it was seized. It was told upon to the Department to advise the appropriate authority with regard to action that may be required to be taken with regard to the currency. 8. The Appeal is allowed and impugned order set aside. The currency to be returned to the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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