9911796707
|
Home
Issues:
1. Confiscation of seized silver and imposition of penalty. 2. Determination of silver's origin and liability to confiscation. Analysis: 1. The case involved the confiscation of 3.120 kgs of silver and imposition of a penalty of Rs. 5,000 by the Asstt. Collector, which was upheld by the ld. Collector (Appeals). The silver was found in a gray VIP suitcase along with Indian currency and certificates. The appellant claimed the silver was obtained by melting his mother's ornaments and had been tested for purity. The deptt. alleged the silver was smuggled, leading to the confiscation and penalty. The appellant challenged this decision, arguing that the purity of 999% did not prove foreign origin, as such purity was available domestically. The Tribunal considered the evidence and held that the deptt. failed to establish the silver's smuggled nature based solely on its purity. 2. The Tribunal further analyzed whether the silver was liable for confiscation. It noted that the silver was seized without proper documentation near the Indo-Pak Border. Although the silver had high purity and unexplained markings, the Tribunal found that the absence of transaction vouchers and documents supported confiscation. However, considering the circumstances, the Tribunal allowed the appellant to redeem the silver by paying a fine of Rs. 7,000. Additionally, the Tribunal deemed the penalty imposed as excessive and reduced it to Rs. 2,500. The Tribunal modified the impugned order accordingly, allowing the appeal partially.
|
