Tribunal upholds silver confiscation under 2 kgs., rejects appellant's arguments. Correct procedures followed.

The Tribunal upheld the confiscation of silver weighing less than 2 kgs. without foreign markings, rejecting the appellant's arguments based on relevant case laws. It confirmed the correct procedure was followed for seizing the goods and deemed the appellant's retraction of his initial statement as unjustified. Allegations of coercion in obtaining the statement were unsupported, leading to the justification of the confiscation and penalties imposed. The Tribunal found the cited case laws inapplicable and dismissed the appeal due to lack of substantiated arguments and failure to clarify the purpose of carrying the imported silver.

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Issues:
1. Confiscation of silver weighing less than 2 kgs. with no foreign marking.
2. Procedure for seizure of impugned goods not followed.
3. Retraction of statement by the appellant.
4. Allegation of statement recorded under duress and coercion.
5. Applicability of case laws in the present case.
6. Imposition of penalties on other persons.

Analysis:
1. The appellant argued that confiscation of silver weighing less than 2 kgs. with no foreign marking should be set aside, citing relevant case laws. However, the Commissioner(Appeals) verified the sampling procedure and confirmed its compliance, leading to the dismissal of this argument.

2. The appellant claimed that the investigating officer did not follow the correct procedure for seizing the goods. The Commissioner(Appeals) confirmed the adherence to the prescribed procedure, as verified by the Forbesgunj Customs Division, thereby rejecting this claim.

3. The appellant initially admitted to the illegal importation of silver in his statement but later retracted it in response to the Show Cause Notice. The Adjudicating Authority found the retraction after a considerable period without a valid reason unacceptable, leading to the justification of the confiscation and imposition of penalties.

4. The appellant alleged that the statement was obtained under duress and coercion, but failed to provide evidence to support this claim. Consequently, the confiscation of the imported silver was deemed justified, and the penalty imposition was upheld.

5. The case laws cited by the appellant were deemed inapplicable to the current case by the Tribunal. The Tribunal distinguished the circumstances of the cited cases from the present situation, highlighting the differences in each case's facts and findings.

6. The Tribunal noted that penalties were imposed on individuals who did not file appeals, and the appellant failed to clarify the reason for carrying the imported silver. Consequently, the Tribunal found the appellant's arguments lacking substance and dismissed the appeal accordingly.

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