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Challenge to order of confiscation of silver | Interpretation of Notification No. 4/1993-Cus. | Claim of entitlement to import silver as a carrier | Allegation of concealment and non-declaration | Legality of the impugned order Analysis: The judgment concerns a writ petition challenging the order confiscating 100 Kgs. of silver valued at Rs. 5 lacs. The petitioner claimed entitlement to import the silver under Notification No. 4/1993-Cus. The court noted that the petitioner had abandoned the consignment upon arrival in India from Dubai, later attempting to clear it. The authorities rejected his claims of illness and lack of assistance at the airport. The court emphasized that the petitioner did not declare the silver and passed through the "Green Channel," which is for non-dutiable goods. The court held that under the notification, non-declaration or concealment could lead to confiscation, supported by Additional Collector's Instruction No. 7 of 1993. The court did not delve into whether the petitioner could import as a carrier without ownership due to the factual findings. The court reviewed the petitioner's statement to customs authorities, revealing that he had foreign exchange to pay duty on the silver but chose not to declare it, concealing the import. Even if the petitioner could import as a carrier without ownership, the court upheld the finding of concealment, stating it cannot be disturbed in writ jurisdiction. Consequently, the court found no illegality in the impugned order of confiscation. The writ petition was rejected, and the issuance of a certified copy of the order was expedited.
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