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TMI Blog2004 (2) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... Nair, Member (T)]. This is a second appeal filed by Shri Amirali Alidin Kutchi against imposition of penalty of Rs. 2 lakhs under Order-in-Original No. 10/97-Cus., dated 10-11-1997 by the Additional Commissioner of Customs and Central Excise, Hyderabad-II. The first appeal was rejected by the Commissioner of Customs and Central Excise, Hyderabad under Order-in-Appeal No. 19/2000 (H-II) Cus. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. The currencies consisted of 6226 US Dollars, 900 Deutche Marks and 600 Swiss France. These currency notes had been wrapped in the remaining pages of Mumbai Samachar Sapthahika . Upon questioning, the appellant denied any connection to the currency. However, proceedings were initiated against him alleging that he had concealed the currency for smuggling it abroad. In the adjudication proceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nto account in adjudication. 3. The appellant s submission is that the case against him is based on assumption and presumption inasmuch as there was no forensic evidence linking the handle of the screw driver to the opening of the aircraft toilet panel, no finger prints of his being found on the panel, no mention of page number of the newspaper in the Mahasar (relating to the recovery of the for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cumstantial evidence, that the appellant being the only passenger booked from Bombay via Hyderabad to Sharjah, the appellant had spent unusually long time in toilet during the journey to Hyderabad and the recovery of the screw driver handle from him all suggest that the appellant would have concealed the seized currency in the aircraft. Appellant s explanation about the more expensive and circuito ..... X X X X Extracts X X X X X X X X Extracts X X X X
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