2017 (3) TMI 1587

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....for the Respondent. ORDER The issue involved in this appeal is that on interception of an Auto carrying parcels/packages by customs officials found, amidst other 37 boxes of medicines and vehicle-spare parts, one travel bag containing 30 Nos. of silver bars totally weighing 14.98 kgs. which bore the seal of JGR, Chennai. After due process of adjudication, inter alia, it was concluded that th....

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....contended that even in the SCN it has been admitted that the impugned silver bars bore the mark "JGR, Chennai"; as such they are of Indian origin with Indian markings and definitely not smuggled in any manner by the appellant. She submits that the appellant has merely purchased the impugned goods from one M/s. Suresh Jewellers and this very fact has been confirmed by M/s. Suresh Jewellers in their....

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....e that "considering the above purity that the silver bars have been melted from the high purity Silver Bullion and converted into small bars". However, there is not even a whisper anywhere in the SCN or in the orders of the lower authorities that the impugned silver bars though bearing Indian markings are actually of foreign origin or that it is established with proof have been made out of re-melt....