June, 1958, on suspicion that the assess-see was engaged in currency smuggling activities. Certain papers found in the premises were seized by the said ... find out whether the assessee in fact carried on business in currency smuggling. The assessee was examined on January 12, 1959, by the Income
associates Khair Mohammed Akhtari and Abdul Latif Jamshedi had
smuggled foreign currency from India. All of them shown their
address at Dubai as 302, Abdullah ... currency on earlier occasions. Therefore, according to department,
seizing foreign currency on 14.06.2018 is not a single incident as he
was engaged in currency smuggling
sale proceeds of smuggled foreign currency.
(b) the foreign currency obtained from the said Indian Currency is
also smuggled.
REFRAMED QUESTION ... clearly spelt out that
the smuggled foreign currency obtained was converted into Indian currency.
That the foreign currency obtained from respondent by the representatives
that both of them were
actively involved in smuggling of gold and smuggling of foreign
currency out of India and that he used to arrange ... conspiracy hatched by several
persons resulting in smuggling of gold into India and smuggling
of currency out of India does not provide any room
recovered from you and in that the details of the smuggled currencies were noted:......"
Though the detaining authority has referred to the statement made ... clear that the paper chit contains the details of the smuggled currencies. In other words, the details of the smuggled currencies which were noted
suspected the petitioner of having conspired with Dana for endeavouring to smuggle Indian currency out of the border of the country. The Additional District Magistrate ... impression that the petitioner was a conspirator along with Dana to smuggle currency out
of India and was calculated to obstruct and prevent
currency notes were necessary for acquiring the gold. The carriage of currency notes across the border was an essential part of the smuggling operation ... admittedly not a smuggler and not carrying any illegal business of smuggling, that smuggling was not the business of assessee and therefore
view of above-said judgment because for earning income of smuggling currency notes has to be set off with the amount confiscated treating ... pleaded that she is carrying on illegal business or activity of smuggling Indian currency to foreign country. So facts of the case as referred
into India and the Indian currency seized was sale proceeds of smuggled foreign currency. After due process of law, the original authority confiscated the gold ... procured on barter with smuggled foreign currency and the gold bars were sale proceeds of illegal foreign currency. Currency for Rs.11,800/- were confiscated
smuggling activities in the future also. It has also observed that the
statement of the appellant that he was smuggling foreign currency on the
behest ... even
suggested that he had indulged himself in foreign currency smuggling
activities earlier. It is not the case of the respondents that
