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TMI Blog2014 (5) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... ng adjudication appellants have taken a stand that the money in question was given to him by various persons for the purchase of the agriculture land - The said persons who have given their affidavits do not stand examined by the adjudicating authorities, who have simplicitor rejected the said affidavits by observing that the same is an afterthought. In any case Section 121 stands examined by the various Courts and it is well settled that the onus to prove that the Indian currency and the sale proceeds of smuggled goods is on the Revenue - There is nothing on record to show as to which silver stands sold by the appellant and who are the buyers of the same - Whether the said silver, even if sold, was smuggled or not - In the absence of an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsons as the owners of the same. 3. The Indian currency along with the other miscellaneous items was handed over to the Customs on 15.12.1992. The suit case seized along with Indian currency resulted in further recovery of an amount of Rs.5 lakhs. As such total of Rs.9,93,494/- was recovered from the said two persons. 4. The statement of Shri Hem Raj was recorded on 16.12.1992 wherein he deposed that the money pertains to Shri Dwarka Dass, who had sold 134 kgs. of silver to Shri Devki Nandan and Shri Kanihya Lal Saraf. In the course of further investigations, summons were issued to Shri Devki Nandan and Shri Kanhiya Lal, who did not appear. However, Shri Dwarka Dass, in his statement denied any connection with the money in question an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no evidence on record to reflect upon the fact that the Indian currency in question was the sale proceeds of the smuggled silver. 7. The Hon ble Punjab Haryana High Court in the case of Gurmukh Singh Vs. Union of India Others - 1984 (18) ELT 274 (P H) has observed that if there is no record wherein it could be shown that the petitioner had at any stage imported any goods in pursuance of the import licence, therefore it cannot be the case of the authorities that the seized currency is the sale proceeds of the smuggled goods. In the absence of such evidence the amount is returnable to the person from whom it is seized. The contention of the Revenue that they are competent to confiscate the sale proceeds of the smuggled goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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