https://www.taxtmi.com/highlights?id=87616 CESTAT allowed the appeal, finding the silver granules seizure unwarranted. The 10 kg silver, below the 100 kg threshold, was improperly seized by a Superintendent lacking competent authority. The department failed to establish smuggling evidence, while the appellant demonstrated legitimate purchase through invoice. The adjudicating authority violated principles of natural justice by denying cross-examination, relying solely on one-sided testimony. Consequently, the tribunal nullified both the confiscation order and imposed penalty, emphasizing procedural irregularities and lack of substantive proof of illicit intent. en-us Mon, 21 Apr 2025 08:41:42 +0530 Mon, 21 Apr 2025 08:41:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=87616 CESTAT allowed the appeal, finding the silver granules seizure unwarranted. The 10 kg silver, below the 100 kg threshold, was improperly seized by a Superintendent lacking competent authority. The department failed to establish smuggling evidence, while the appellant demonstrated legitimate purchase through invoice. The adjudicating authority violated principles of natural justice by denying cross-examination, relying solely on one-sided testimony. Consequently, the tribunal nullified both the confiscation order and imposed penalty, emphasizing procedural irregularities and lack of substantive proof of illicit intent. Highlights Customs Mon, 21 Apr 2025 08:41:42 +0530 https://www.taxtmi.com/highlights?id=87616