Jatin C Jhaveri vs Union Of India

The Supreme Court upheld the High Court's decision dismissing the appeals related to the seizure of currency under Clauses (d), (e), and (i) of Section 113 of the Customs Act, 1962. The Court established that the burden of proof lies on the claimant to demonstrate the legal source of the currency, which Jatin Jhaveri failed to do satisfactorily. The Court affirmed that the actions of the Customs authorities were justified given the circumstances surrounding the seizure, leading to the dismissal of Jhaveri's claims.