https://www.taxtmi.com/caselaws?id=769160 CESTAT Hyderabad allowed the appeal challenging seizure and confiscation of 10 kg silver granules bearing foreign markings. The tribunal held that seizure was unwarranted as the quantity was below 100 kg threshold per Board Circular, and the seizing Superintendent lacked competence to seize silver under 100 kg. No special circumstances justified departure from normal procedure. The appellant provided purchase invoices proving legitimate acquisition. The adjudicating authority and Commissioner (Appeals) failed to consider appellant's documents and illegally denied cross-examination opportunity, violating natural justice principles. Confiscation and penalty were set aside. en-us Thu, 17 Apr 2025 00:00:00 +0530 Mon, 21 Apr 2025 08:41:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769160 CESTAT Hyderabad allowed the appeal challenging seizure and confiscation of 10 kg silver granules bearing foreign markings. The tribunal held that seizure was unwarranted as the quantity was below 100 kg threshold per Board Circular, and the seizing Superintendent lacked competence to seize silver under 100 kg. No special circumstances justified departure from normal procedure. The appellant provided purchase invoices proving legitimate acquisition. The adjudicating authority and Commissioner (Appeals) failed to consider appellant's documents and illegally denied cross-examination opportunity, violating natural justice principles. Confiscation and penalty were set aside. Case-Laws Customs Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769160