https://www.taxtmi.com/caselaws?id=152257 The Commissioner (Appeals) set aside the confiscation of seized silver and penalties based on a Board Circular. The Tribunal remanded the matter to the adjudicating authority, who again set aside the confiscation after considering various Tribunal decisions. The appellant's challenge was deemed unsustainable due to the recovery of silver from the individual. The Revenue argued against the ownership claim of the silver, citing purity test results. The Tribunal upheld the impugned order, finding no infirmity and dismissing the appeals. en-us Thu, 17 Sep 2009 00:00:00 +0530 Fri, 28 Jun 2013 10:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152257 The Commissioner (Appeals) set aside the confiscation of seized silver and penalties based on a Board Circular. The Tribunal remanded the matter to the adjudicating authority, who again set aside the confiscation after considering various Tribunal decisions. The appellant's challenge was deemed unsustainable due to the recovery of silver from the individual. The Revenue argued against the ownership claim of the silver, citing purity test results. The Tribunal upheld the impugned order, finding no infirmity and dismissing the appeals. Case-Laws Customs Thu, 17 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152257