https://www.taxtmi.com/caselaws?id=782101 CESTAT Allahabad dismissed the appeal concerning confiscated silver granules seized on suspicion of smuggling under Section 111(b) of the Customs Act, 1962, read with the burden of proof under Section 123. The Appellant's claim of ownership had earlier been rejected by the Commissioner (Appeals) in proceedings under Section 128 pursuant to directions of the HC. As that appellate order was not challenged further, it attained finality. The Tribunal held that a fresh claim to the same goods in "to whomsoever it may concern" proceedings was barred by res judicata and was improper, particularly in the absence of any FIR regarding loss of the goods. The appeal was dismissed. en-us Tue, 06 May 2025 00:00:00 +0530 Tue, 25 Nov 2025 08:55:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782101 CESTAT Allahabad dismissed the appeal concerning confiscated silver granules seized on suspicion of smuggling under Section 111(b) of the Customs Act, 1962, read with the burden of proof under Section 123. The Appellant's claim of ownership had earlier been rejected by the Commissioner (Appeals) in proceedings under Section 128 pursuant to directions of the HC. As that appellate order was not challenged further, it attained finality. The Tribunal held that a fresh claim to the same goods in "to whomsoever it may concern" proceedings was barred by res judicata and was improper, particularly in the absence of any FIR regarding loss of the goods. The appeal was dismissed. Case-Laws Customs Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782101