2002 (9) TMI 789

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..... Advocates, for the Appellant. Shri M.H. Shaikh, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - These two appeals arise out of the single order of the Commissioner of Customs (Preventive), Mumbai. The facts are common. These are therefore disposed of by this common order. 2. Both appellants who are Yemen national were intercepted at the time of departure. Foreign excha .....

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..... ements. He confiscated the currencies absolutely and also imposed penalties of Rs. 1 lakh each on the appellants. Hence the appeal. 4. We have seen the certificate given by the Money Changers. The validity of this certificate is not contested or challenged. The Commissioner however disregarded these and made his order placing reliance exclusively on the confessional statements although retra .....

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