https://www.taxtmi.com/caselaws?id=54378 The case involved the seizure of silver by Customs Officials from an individual en route to Banaras. The appellant claimed innocence for legitimate business purposes, challenging the reliability of evidence and compliance with seizure protocols. Issues included reliance on statements, rank of the seizing officer, and alleged smuggling. The judgment favored the appellant, setting aside penalties and confiscation based on arguments regarding weight, origin, and procedural irregularities, ultimately concluding that the silver did not fall under Section 123 of the Customs Act, 1962. en-us Wed, 29 Jun 2005 00:00:00 +0530 Tue, 19 Oct 2010 17:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54378 The case involved the seizure of silver by Customs Officials from an individual en route to Banaras. The appellant claimed innocence for legitimate business purposes, challenging the reliability of evidence and compliance with seizure protocols. Issues included reliance on statements, rank of the seizing officer, and alleged smuggling. The judgment favored the appellant, setting aside penalties and confiscation based on arguments regarding weight, origin, and procedural irregularities, ultimately concluding that the silver did not fall under Section 123 of the Customs Act, 1962. Case-Laws Customs Wed, 29 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54378