https://www.taxtmi.com/caselaws?id=50054 Silver slabs recovered in India and handed to Customs after more than two months were not proved to be smuggled goods of Nepali origin because they bore no markings and there was no evidence linking them to unlawful import from Nepal. The adjudicating authority had not discussed material establishing smuggling, and the recovery circumstances alone could not justify confiscation. On that basis, confiscation was held unsustainable, the appellate order was set aside, release of the silver slabs was directed, and the penalty pre-deposit was held refundable. en-us Thu, 23 Nov 2000 00:00:00 +0530 Thu, 19 Aug 2010 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50054 Silver slabs recovered in India and handed to Customs after more than two months were not proved to be smuggled goods of Nepali origin because they bore no markings and there was no evidence linking them to unlawful import from Nepal. The adjudicating authority had not discussed material establishing smuggling, and the recovery circumstances alone could not justify confiscation. On that basis, confiscation was held unsustainable, the appellate order was set aside, release of the silver slabs was directed, and the penalty pre-deposit was held refundable. Case-Laws Customs Thu, 23 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50054