https://www.taxtmi.com/caselaws?id=94827 Silver seized from the appellant was liable to confiscation under customs law because it was not covered by the required transport voucher, and the penalty was maintainable. However, in the absence of a clear finding that the silver was brought to Surat with intent to smuggle it out of India, absolute confiscation was not justified. The appropriate course was release on payment of redemption fine. Absolute confiscation was therefore set aside, the silver was ordered to be released on redemption fine, and the penalty was left undisturbed. en-us Mon, 24 Jan 2000 00:00:00 +0530 Mon, 05 Dec 2011 11:09:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94827 Silver seized from the appellant was liable to confiscation under customs law because it was not covered by the required transport voucher, and the penalty was maintainable. However, in the absence of a clear finding that the silver was brought to Surat with intent to smuggle it out of India, absolute confiscation was not justified. The appropriate course was release on payment of redemption fine. Absolute confiscation was therefore set aside, the silver was ordered to be released on redemption fine, and the penalty was left undisturbed. Case-Laws Customs Mon, 24 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94827