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TMI Blog2009 (9) TMI 809X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order hence the appeals are taken up for hearing together. Commissioner (Appeals) in the impugned order after relying upon the Board Circular No. 394-233/88-CUS (AS) Dated 11-6-1990 set aside the confiscation of the seized silver and imposition of penalties. 2. The brief facts of the case are that on 15-8-1994, 12 pieces of silver slabs concealed in the jacket were recovered from Shri Ram ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue is that 13.886 Kgs. of silver was recovered from Shri Ram Saroff. There was marking on the silver which was recovered. The silver was sent for testing to the Mint, Alipore. As per the report the silver was having purity as 998.3. The contention is that as Braj Bihari Prasad claimed the ownership of the silver on the ground that the silver was of melted old silver ornaments, hence the purity can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions of Section 123 of Customs Act should not be invoked against the persons who are not found to be with silver bullion of less than 100 Kgs. However if the silver bullion is found to be in the form of bars weighing 30 kg. each which are being smuggled into India and in case silver bullion is found to bear foreign marking, the question of seizure may be considered even the quantity is less than ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... total weight of the silver is 13.886 Kgs. and was in 12 pcs. The Board issued a circular dated 11th June, 1990 which provides as under : In order to meet the emergent threat of large scale smuggling of silver into the country, the hands of the Enforcement agencies have been strengthened by notifying silver bullion (excluding silver coins, jewellery and utensils) under Section 123 of the Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... foreign markings, the question of seizure may be considered even when the quantity is less than 100 Kgs. by an Officer not lower in rank than that of an Assistant Collector of Customs. 7. Further, I find that Tribunal in the case of Ganesh Prasad (supra) after relying upon the above mentioned Circular set aside the confiscation of silver in similar situation. In view of the above decision and B ..... X X X X Extracts X X X X X X X X Extracts X X X X
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