2007 (4) TMI 520

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....r, JDR, for the Respondent. [Order]. - The ld. Consultant for the appellant submitted that the appellate order suffers from legal infirmity for no consideration of the issue in the light of the CBEC Circular dated 11-6-1990 which required that if the Silver Bar carries foreign mark and enters into India , the question of seizure is required to be considered by an officer not lower in the rank o....

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....der was passed on a confessional statement that should not be set aside on the plea of the applicability of the circular. He, further, submitted that the seizure was done finding the questionable silver and the appellant No. 1 having disowned the goods, the appellant 2 and 3 were liable to be charged including appellant No. 1. It was also submission of the Revenue that when the appellant No. 2 adv....