2001 (3) TMI 162

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....bars of silver weighing less than 30 kgs on 19-9-1994 by the Officers attached to Central Preventive Unit, Salem. The seizure was made in the shop of the appellant Shri K.N. Eswaran. 2. Learned Counsel representing the appellant submitted that Shri Eswaran was a jeweller making various ornaments out of silver. In the course of the practice of his profession, he receives silver from various part....

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....which are being smuggled into the country and also where silver bullion is found to bear foreign markings. Ld. Counsel submitted that in the instant case the weight of individual bars was less than 2 kgs. and none of them bore any foreign markings. Also proceedings have been confirmed against the appellant by relying on the provisions of Sec. 123 of the Customs Act. Ld. Counsel stressed that there....

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....Salem Shevapet Silver & Katcha Exchange Brokers Association v. Supdt. of Customs Preventive, Salem reported in 1999 (107) E.L.T. 292 (Mad.). Ld. Counsel explained that in the writ petition filed by the Brokers' Association a complaint had been raised that investigations of customs authorities were causing hardship against the small brokers. The Departmental authorities had in their affidavit infor....

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....cks, the common form in which silver is smuggled into the country. The consignment involved was also small weighing less than 69 kgs. and value was less than Rs. 5 lakhs. The confiscation has been made taking resort to Section 123 of the Customs Act. 6. Section 123 contains special provisions in respect of smuggling of specified goods. It shifted burden of proof to the possessor of imported goo....