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
selling the foreign
currency the assessee had any knowledge that the said foreign currency
was ultimately going to be smuggled out of India and that ... smuggled goods (foreign
currencies) nor the assessee had any knowledge that the foreign
currencies are going to be smuggled out of India, the question
selling the foreign
currency the assessee had any knowledge that the said foreign currency
was ultimately going to be smuggled out of India and that ... smuggled goods (foreign
currencies) nor the assessee had any knowledge that the foreign
currencies are going to be smuggled out of India, the question
basis for concluding that the constables mentioned above were attempting to smuggle Indian currency into Pakistan. It may be ntoed that Barmer is about ... could have drawn the interference that there was any attempt to smuggle Indian currency into Pakistan. It is more likely that the rice
foreign currency sold by them to M/s Tiruchi and hence it no longer represents the sale proceeds of foreign currency initially smuggled ... sale of foreign currencies, the same cannot be confiscated.
4. It is argued by revenue that sale proceeds of foreign currency smuggled out were still
namely
Indian currency Rs.8,50,900
Pakistan currency Rs.250
U. S. Dollars $ 10,001.00
Hong Kong Dollar $.1.00
Thailand currency ... entire amount of currency and foreign exchange
and the car in which the currency had been smuggled as well
as the sleeveless shirt
raise an inference that an attempt could have been made to smuggle the currency notes across the border; and that the attesting witnesses were ... constitute an attempt by the appellant and Gopal Dass to smuggle the currency notes. Harnamsingh in his statement of 28th September 1961 recorded
money was the sale proceeds of various types of smuggled goods. Officers seized the currency under the belief that it was the sale proceeds ... sale proceeds of smuggled goods.
10. The evidence against Amablal Soni insofar it relates to smuggling of gold, consist, apart from currency itself, statements
Customs directed "absolute confiscation" of sew A kinds of currency (of the value of more than Rs. 8 lacs) under Section ... also directed confiscation of a car (from which the smuggled currency was seized) and ordered that it could be redeemed on payment of a redemption
