Confiscation quashed as no evidence established smuggled nature of Silver Granules

Vikash Kumar Agrawa Vs Commissioner of Customs (Preventive) (CESTAT Kolkata)

CESTAT Kolkata held that Silver Granules are not notified item under section 123 of the Customs Act and revenue has not brought in any evidence to established that Silver Granules are smuggled in nature. Hence, confiscation set aside and appeal is allowed.

Facts- Customs Appeal has been filed by Shri Vikash Kumar Agarwal against the Order-in-Appeal dated 26.06.2025inter alia seeking release of 160 kgs. of the Silver Granules, confiscated under clauses (b) and (d) of Sectio

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