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Issues:
1. Seizure of silver by Customs Officials 2. Reliance on statements of individuals 3. Compliance with CBEC Circular 4. Allegation of goods being of smuggled nature 5. Rank of the officer making the seizure 6. Weight and origin of the seized silver 7. Applicability of Section 123 of the Customs Act, 1962 Analysis: 1. The case involved the seizure of silver from an individual by Customs Officials while en route to Banaras. The appellant claimed innocence, stating the silver was for legitimate business purposes. The appellant argued that the seizure was unlawful as the show cause notice did not mention statements recorded from relevant individuals, questioning the reliability of evidence. 2. The appellant contested the reliance on statements of individuals by the Joint Commissioner, arguing that it exceeded the scope of the show cause notice. The absence of 'foreign origin' marks on the seized silver was highlighted to challenge the allegations of smuggling. 3. The appellant emphasized compliance with CBEC Circular No. 394/233/88-Cus., dated 11-6-90, which stipulated seizure protocols for silver. The appellant argued that the seizure by an Inspector of Customs, instead of an officer of higher rank as per the circular, rendered the confiscation invalid. 4. The issue of the alleged smuggled nature of the silver was raised, with the appellant asserting that the Department failed to prove illicit possession. The absence of 'foreign origin' marks was reiterated to support the argument against the goods being of third country origin. 5. The rank of the officer making the seizure was a crucial point of contention. The appellant relied on precedents and circulars to argue that the seizure by an Inspector, contrary to the circular's requirements, shifted the burden of proof away from the appellant. 6. The weight and origin of the seized silver were significant factors in the case. The appellant highlighted that the total weight of the silver was below the threshold specified in relevant circulars, and each piece was within the weight limit, indicating lawful possession. 7. The applicability of Section 123 of the Customs Act, 1962 was debated, with the appellant citing relevant decisions to support the argument that the silver did not fall under the provisions of Section 123 due to weight and origin considerations. The judgment ultimately favored the appellant, setting aside the penalties and confiscation of the silver based on the outlined arguments and legal precedents.
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