9911796707
TMI Blog2001 (3) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... kgs on 19-9-1994 by the Officers attached to Central Preventive Unit, Salem. The seizure was made in the shop of the appellant Shri K.N. Eswaran. 2. Learned Counsel representing the appellant submitted that Shri Eswaran was a jeweller making various ornaments out of silver. In the course of the practice of his profession, he receives silver from various parties, converts them into ornaments and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... try and also where silver bullion is found to bear foreign markings. Ld. Counsel submitted that in the instant case the weight of individual bars was less than 2 kgs. and none of them bore any foreign markings. Also proceedings have been confirmed against the appellant by relying on the provisions of Sec. 123 of the Customs Act. Ld. Counsel stressed that there was no positive evidence whatsoever p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Brokers Association v. Supdt. of Customs Preventive, Salem reported in 1999 (107) E.L.T. 292 (Mad.). Ld. Counsel explained that in the writ petition filed by the Brokers' Association a complaint had been raised that investigations of customs authorities were causing hardship against the small brokers. The Departmental authorities had in their affidavit informed the High Court that circular, date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... smuggled into the country. The consignment involved was also small weighing less than 69 kgs. and value was less than Rs. 5 lakhs. The confiscation has been made taking resort to Section 123 of the Customs Act. 6. Section 123 contains special provisions in respect of smuggling of specified goods. It shifted burden of proof to the possessor of imported goods. Even though, silver was one such ite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave to be held as bad as done by this Tribunal in an identical case of Shri N.S. Allaudeen v. CC, Trichy (supra). Consequently, the appeal succeeds. The impugned order is set aside in its entirety with consequential relief to the appellants. The confiscated goods shall be returned immediately to the appellants. For hearing of the appeal, appellants had made a pre-deposit of Rs. 10,000/- constituti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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