2001 (8) TMI 933

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..... . I have heard Shri A.G. Chakraborty, learned Consultant for the appellant and Shri A.K. Chattopadhaya, learned JDR for the Revenue. 2. It is seen from the impugned order that US $ 90 were recovered from the possession of Shri Sahabuddin Khan, tailor, when he was intercepted at Gate No. 4 of Paradeep Port by the CISF Personnel. As per the statement of Shri Khan he had come on board of M.V. .....

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..... t to the tailor for stitching garments on behalf of crew members. The finding of the Authorities below is that the above act of the appellant to go to the vessel with money receipt/encashment certificate for US $ 90 was to provide a cover to the tailor who had illicitly procured the foreign currency and as such has acted the abetter, is not flowing from any evidence on record. As such I set aside .....

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