https://www.taxtmi.com/caselaws?id=394976 The Tribunal upheld the confiscation and penalty imposed on the appellant for the seizure of 60 kgs. of silver granules. The appellant failed to prove the legal importation and duty payment of the silver, and the presence of foreign markings on the cartons justified the seizure under Section 123 of the Customs Act, 1962. Despite relying on a Board Circular, the Tribunal found that the silver granules fell within the definition of bullion due to the foreign markings, shifting the burden of proof to the appellant, which he failed to discharge. en-us Fri, 18 Oct 2019 00:00:00 +0530 Mon, 09 Nov 2020 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394976 The Tribunal upheld the confiscation and penalty imposed on the appellant for the seizure of 60 kgs. of silver granules. The appellant failed to prove the legal importation and duty payment of the silver, and the presence of foreign markings on the cartons justified the seizure under Section 123 of the Customs Act, 1962. Despite relying on a Board Circular, the Tribunal found that the silver granules fell within the definition of bullion due to the foreign markings, shifting the burden of proof to the appellant, which he failed to discharge. Case-Laws Customs Fri, 18 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394976