Silver Seizure Overturned: Insufficient Evidence and Procedural Flaws Invalidate Confiscation of Small Quantity Below Threshold

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CESTAT allowed the appeal, finding the silver granules seizure unwarranted. The 10 kg silver, below the 100 kg threshold, was improperly seized by a Superintendent lacking competent authority. The department failed to establish smuggling evidence, while the appellant demonstrated legitimate purchase through invoice. The adjudicating authority violated principles of natural justice by denying cross-examination, relying solely on one-sided testimony. Consequently, the tribunal nullified both the confiscation order and imposed penalty, emphasizing procedural irregularities and lack of substantive proof of illicit intent.....