2004 (11) TMI 448

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....am, JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  Both the appeals are directed against the same impugned Order-in-Appeal. Accordingly, they are heard together and are disposed of under this common order. 2. The case started from the seizure of about 11 kg. of silver by the police on 11-5-1992. They were in the form of 10 silver bars. They were confiscated o....

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....volving 100 kgs. of silver or more. As against this, the learned DR has pointed out that the appellant in his statement admitted that silver in question had been smuggled from Pakistan. He had also named some persons. 4. We find that the case involves a very small quantity of silver, that too, in individual pieces weighing about 1 kg. each. The instruction of the Board does not contemplate....