2001 (7) TMI 227

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.... they arise out of the same set of facts and circumstances. 2. Vide Order No. 757-Cus./97, dated 28-11-97, the Deputy Commissioner of Customs (Preventive), INB, Muzaffarpur, has confiscated 10 pcs. of silver slabs weighing 31.694 kgs. valued at Rs. 2,42,459/- under Section 111(d) of the Customs Act, 1962 and imposed penalties of Rs. 20,000/- each on S/Shri Uma Shankar Prasad Gupta, Smt. Manju D....

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....ere paid Rs. 200/- per trip. The purity of the silver slab was found to be 99.9%. As the said five persons could not produce any documentary evidence to show the legal possession of silver in question, the same totally weighing 31.694 kgs. was seized under the provisions of the Customs Act on the reasonable belief that the same was smuggled. 3. On a follow action, premises of M/s. Vijay Prasad ....

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....33/89-CVS/AS, dated 16-5-95 of the Central Board of Excise and Customs, New Delhi, the ld. Consultant argued that as per the instructions contained therein the Customs authorities were forbidden to seize silver below 100 kgs. which is in the form of bullion and as such the present seizure which is less than 100 kgs. is against the said instructions of the Board. For the above proposition reliance ....