https://www.taxtmi.com/caselaws?id=53427 Customs officers seized three silver bars of foreign origin without proper documentation from a bus. The original authority ordered absolute confiscation under the Customs Act, 1962. The Commissioner (Appeals) rejected a packing list but allowed redemption upon payment of a fine. The appellant challenged the rejection of the packing list and the Commissioner's orders. Relying on a government circular and a Tribunal decision, the appellant argued that the confiscations were unauthorized. The Tribunal found the confiscations did not align with the circular's policy, setting aside the orders and allowing both appeals. en-us Mon, 11 Oct 2004 00:00:00 +0530 Wed, 13 Oct 2010 13:05:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53427 Customs officers seized three silver bars of foreign origin without proper documentation from a bus. The original authority ordered absolute confiscation under the Customs Act, 1962. The Commissioner (Appeals) rejected a packing list but allowed redemption upon payment of a fine. The appellant challenged the rejection of the packing list and the Commissioner's orders. Relying on a government circular and a Tribunal decision, the appellant argued that the confiscations were unauthorized. The Tribunal found the confiscations did not align with the circular's policy, setting aside the orders and allowing both appeals. Case-Laws Central Excise Mon, 11 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53427