2000 (5) TMI 1027

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..... ndian currency of Rs. 21,23,050/- confiscated under Section 121 of the Customs Act or not. 2. The learned Counsel has contended that since the confiscated currency is the sale proceeds of 42 gold biscuits of foreign origin duly imported under the Gold Scheme by Abdul Saleem who handed over the same to the appellant as his attorney for sale and the latter (the appellant) delivered to one Dilip Kumar S. Jain who sold the same and handed over the money to one Rajendra Soni for delivery to the appellant, therefore, the appellant is entitled to the release of the same. But in our view, this contention of the learned Counsel is wholly misconceived and does not find any support and corroboration from the material/evidence on record. Admittedly, .....

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..... he present appellant. Secondly, the sale of those biscuits by Dalip Kumar S. Jain and delivery of the sale proceeds by him to Rajindra Soni for further delivery to the present appellant also does not stand substantiated from any evidence. Dalip Kumar S. Jain had not appeared before the Customs authorities in person in spite of issuance of notice. His affidavit, therefore, could not be attached any evidential value. Moreover, the person to whom he allegedly sold the biscuits had also not come forward to admit the purchase of the biscuits from him. No document has been also adduced to prove the sale of gold biscuits by Dalip Kumar S. Jain, on behalf of the present appellant. 4. Even, Rajindra Soni in his statement has nowhere admitted that .....

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..... of seizure of currency from him and recording his statements referred to above. 5. The other co-noticees Kashi Ram Soni of Firm M/s. Ram Narain Soni, Radhey Shyam Sharma, employee of Kashi Rami Soni, Ahmed Bhai had also not come forward to lend support to the version of the present appellant for claiming the seized currency recovered from Rajindra Soni. 6. In the light of the facts and circumstances stated above, we find that the release of the confiscated Indian currency of Rs. 21,23,050/- has been rightly declined in favour of the appellant, by the Commissioner (Appeals). The impugned order passed by him in this regard is perfectly valid and does not suffer from any legal infirmity or illegality, so as to call for any interference. T .....

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