9911796707
TMI Blog2002 (5) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... purchased from the shop of the appellant. Thereafter, the Army Personnel searched the shop-cum-residence of the appellant and recovered Indian currency of Rs. 4,77,000/- (Rupees four lakhs seventy-seven thousand only). No other incriminating goods or documents were recovered. Indian currency and medicines along with porters were handed over to the Customs for further action under the Customs Act. 2.2 During the course of verification, the appellant herein deposed that he was a resident of Moreh and was running a shop under the name and style of Ravi Pharmacy on the strength of valid drug licence issued by the proper authority for retail and wholesale medicine business. He admitted that on 8-8-2001, some medicines were purchased from h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of Indian currency in question. He submits that admittedly the appellant is a licenced distributor of the medicines and has sold the Indian medicines to Indian people. He submits that there is nothing in the statements of the various persons to reflect upon the knowledge of the appellant that the medicines sold by him are going to be exported by the buyers of the same. He submits that the findings of the adjudicating authority are based upon assumption and presumption and are also against the Customs Officers' report exonerating the appellant. 4. Shri A.K. Mondal, ld. JDR, defends the order passed by the Commissioner and submits that the sale of huge quantity of medicines by the appellant in a region which has no consumption of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sis provided) is not in accordance with the provisions of Section 121 of the Customs Act, 1962. As such, I am of the view that sale proceeds of Indian goods sold to Indian people in India cannot be held liable for confiscation under the provisions of Section 121 of the Act. The appellant succeeds on this short ground alone. 6. In any case, I find that there is nothing on record to show that the appellant was having any knowledge that the goods being sold by him are going to be exported out of India by the buyers. There is nothing in the statement of any of the porters to that effect. I also find that the report by the Moreh Customs Officer was in favour of the appellant, which has been discarded by the adjudicating authority by observ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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