Confiscation of silver jewellary alleging to be smuggled without any evidence unsustainable

Commissioner of Customs Vs Lalit Krishna Agrawal (CESTAT Kolkata) CESTAT Kolkata held that confiscation of boondi silver and silver jewellary alleging it to be smuggled goods without any evidence to allege that these are third country origin is unsustainable in law. Facts- During search 79.58 kgs. of Silver Jewellary, 50 Kgs. of Silver Boondi, Indian Currency amounting to Rs.79,00,000/- and some documents were recovered. On demand of value paper in support of legal importation of the third country ornaments, Silver Boondi and Silver Articles, Cash Books, Stock Register and other relevant docu...