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Issues:
1. Interpretation of the decision of the Appellate Tribunal regarding the rejection of a bill related to the sale of silver. 2. Determination of whether there was an attempt to improperly export silver under Section 113 of the Customs Act. 3. Examination of whether the elements of "attempt" under Section 113 of the Customs Act were proven by the Department. 4. Consideration of the judgment of the Chief Judicial Magistrate in relation to the intention to export silver illegally. 5. Assessment of the excessive redemption fine imposed by the Appellate Tribunal. 6. Evaluation of the harshness of the redemption fine and penalty imposed for technical violations of the Customs Act. Analysis: 1. The case involved an application under Section 130(1) of the Customs Act seeking a reference to the High Court regarding questions of law arising from the Tribunal's order. The issues included the rejection of a bill related to the sale of silver, the alleged attempt to improperly export silver, and the interpretation of the term "attempt" under Section 113 of the Customs Act. 2. The Tribunal initially confiscated the silver and imposed penalties on the appellants. After a remand, the Additional Collector again confiscated the silver and imposed penalties under Sections 113 and 114 of the Customs Act. The Tribunal upheld the confiscation, citing attempts to regularize the sale of silver and the clandestine transport of silver as reasons for confiscation under Section 113. 3. The legal representative of the deceased was required to pay a fine for the release of the silver, which the Tribunal deemed excessive. The Tribunal considered the market value of the silver at the time of seizure and the principle that the redemption fine should be commensurate with the value of the goods. This issue raised a question of law regarding the excessiveness of the redemption fine. 4. The Tribunal determined that questions regarding the rejection of the bill, the attempt to export silver, and the intention behind the actions were factual issues based on evidence appreciation. However, the question of the excessive redemption fine was deemed a legal issue, necessitating a reference to the High Court based on precedents and legal principles. 5. Ultimately, the Tribunal decided to refer the question of law related to the excessive redemption fine to the High Court for consideration. This decision was based on the interpretation of legal principles regarding the calculation of redemption fines in customs cases and the need to ensure proportionality between the fine and the value of the confiscated goods.
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