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    <title>2003 (11) TMI 387 - CESTAT, CHENNAI</title>
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    <description>The case involved the seizure of contraband silver ingots and vehicles under the Customs Act, 1962. The Tribunal initially held the ship &#039;Simla&#039; was used in smuggling. The expert confirmed the silver&#039;s foreign origin. The Tribunal&#039;s order confiscated the silver bars and vehicles, imposing penalties. The High Court directed legal questions for clarification. The Appellate Tribunal found the appellant not directly connected to smuggling and ordered the vessel&#039;s redemption. The High Court directed legal questions for clarification.</description>
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    <pubDate>Mon, 10 Nov 2003 00:00:00 +0530</pubDate>
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      <title>2003 (11) TMI 387 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=110199</link>
      <description>The case involved the seizure of contraband silver ingots and vehicles under the Customs Act, 1962. The Tribunal initially held the ship &#039;Simla&#039; was used in smuggling. The expert confirmed the silver&#039;s foreign origin. The Tribunal&#039;s order confiscated the silver bars and vehicles, imposing penalties. The High Court directed legal questions for clarification. The Appellate Tribunal found the appellant not directly connected to smuggling and ordered the vessel&#039;s redemption. The High Court directed legal questions for clarification.</description>
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      <pubDate>Mon, 10 Nov 2003 00:00:00 +0530</pubDate>
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