https://www.taxtmi.com/caselaws?id=50215 The judgment addressed three appeals concerning the confiscation of silver and imposition of penalties. The court favored the appellants due to doubts over the foreign origin of the silver, the voluntariness of statements, and discrepancies in the date of seizure. The evidence presented by the appellants regarding the intended delivery of silver was unrebutted, leading to the decision to set aside the impugned orders and grant relief to the appellants. The court emphasized the need for the Revenue to establish foreign origin in cases involving notified goods and highlighted government instructions on silver bullion seizure, ultimately ruling in favor of the appellants. en-us Thu, 21 Dec 2000 00:00:00 +0530 Mon, 03 Jun 2019 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50215 The judgment addressed three appeals concerning the confiscation of silver and imposition of penalties. The court favored the appellants due to doubts over the foreign origin of the silver, the voluntariness of statements, and discrepancies in the date of seizure. The evidence presented by the appellants regarding the intended delivery of silver was unrebutted, leading to the decision to set aside the impugned orders and grant relief to the appellants. The court emphasized the need for the Revenue to establish foreign origin in cases involving notified goods and highlighted government instructions on silver bullion seizure, ultimately ruling in favor of the appellants. Case-Laws Customs Thu, 21 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50215