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Issues:
Confiscation of silver and imposition of penalty under Section 112 of the Customs Act, 1962. Analysis: The appellant filed an appeal against an order for the confiscation of 318.519 kg of silver and a penalty of Rs. 10 lakhs imposed by the Commissioner. The raid on the factory premises resulted in the recovery of silver bricks of foreign origin, which were seized as no legal acquisition documents were produced. The employee present admitted to melting the silver on the appellant's direction. The appellant denied involvement, claiming his employee might have accepted the silver from another party. The appellant denied personal liability for the penalty, claiming ownership of the silver but denying its smuggled nature. The appellant failed to produce evidence of lawful acquisition of the seized silver bricks. The silver was found to be of foreign origin, and the appellant's submissions lacked corroboration. The appellant's claim that the silver was received by his employee in his absence was unsupported. As the silver was a restricted item at the time of recovery, the burden of proof regarding lawful acquisition fell on the appellant, which he failed to meet. The Commissioner rightly ordered the confiscation of the silver bricks. The Tribunal modified the Commissioner's order, allowing the redemption of the confiscated silver bricks to the appellant on payment of a redemption fine of Rs. 6 lakhs. The penalty imposed on the appellant was reduced to Rs. 4 lakhs. The impugned order was upheld with these modifications, disposing of the appeal accordingly.
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