9911796707
TMI Blog2014 (5) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... onal search of the said two persons resulted in recovery of Rs.3,60,000/- from the pocket of jacket worn by Shri Hem Raj and Rs.1,25,000/- from the pocket of the jacket worn by Shri Dwarka Dass. In addition, Indian currency of Rs.3,250/- was also recovered from the pocket of the shirt worn by Shri Hem Raj. The said appellants could not give any satisfied reply to the possession of the said Indian currency, the police, on a reasonable belief that such amount pertains to some illegal business, detained the present appellant along with the seizure of the accompanied baggage etc. On enquiry the said persons revealed that the Indian currency in question was the sale proceeds of foreign marked silver and named different persons as the owners of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... affidavits of various persons showing that the money was given to Shri Hem Raj for purchase of agriculture land, the lower authorities have rejected their submissions as an afterthought. However, I find that the entire case of the Revenue is based upon the initial statement of Shri Hem Raj. The lower authorities have not found favour with the affidavits filed by various persons indicating that the money in question was given to Shri Hem Raj for purchase of agriculture land. Ld. Advocate have placed on records number of decisions laying down that heavy onus is placed upon the Revenue for establishing that the seized Indian currency was the sale proceeds of the smuggled items. It is the appellants case that there is no evidence on record to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are also contradictory in nature. He has named different person at different points of time as recorded in the impugned order. During adjudication the 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 the provisions of Section 121 of the Customs Act stands examined by the various Courts and it is well settled that the onus to prove, beyond doubt, that the Indian currency and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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