https://www.taxtmi.com/caselaws?id=51673 The tribunal upheld the confiscation of 97.244 kgs of silver valued at Rs. 6,80,700, found concealed in a tractor allegedly smuggled from Nepal. Despite appellants' claims of obtaining the silver from melting old ornaments, doubts on purity led to confiscation. The tribunal relied on circumstantial evidence, including the driver's admission of smuggling involvement. Redemption of the silver was allowed upon payment of fines, with the tractor also subject to confiscation. Penalties were selectively imposed, with some overturned due to insufficient evidence, concluding the silver likely originated from Nepal. en-us Thu, 17 Oct 2002 00:00:00 +0530 Mon, 27 Sep 2010 15:27:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51673 The tribunal upheld the confiscation of 97.244 kgs of silver valued at Rs. 6,80,700, found concealed in a tractor allegedly smuggled from Nepal. Despite appellants' claims of obtaining the silver from melting old ornaments, doubts on purity led to confiscation. The tribunal relied on circumstantial evidence, including the driver's admission of smuggling involvement. Redemption of the silver was allowed upon payment of fines, with the tractor also subject to confiscation. Penalties were selectively imposed, with some overturned due to insufficient evidence, concluding the silver likely originated from Nepal. Case-Laws Customs Thu, 17 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51673