Page 192 - ELT_1st June 2020_VOL 372_Part 5th

726 EXCISE LAW TIMES [ Vol. 372

Carton Particulars of the materials available in Weight Sender Receiver
Box the parcel (in Kgs.)
No.

(1) (2) (3) (4) (5)
III One carton box contains silver granules 10.000 PJ Mahen-
(Lot No. BEA1313 AL 57) 999.9 dran
Made in Korea, LS-Nikko Copper, 2013-
03-28
One carton box contains silver granules 10.000
(Lot No. BEA1313 AL 94) 999.9
Made in Korea, LS-Nikko Copper, 2013-
03-28
One carton box contains silver granules 10.000
(Lot No. BEA1313 AL 56) 999.9
Made in Korea, LS-Nikko Copper, 2013-
03-28
One carton box contains silver granules 10.000
(Lot No. BEA1313 AL 79) 999.9
Made in Korea, LS-Nikko Copper,
2013-3-28
One carton box contains silver granules 10.000
(Lot No. BEA1313 AL 50) 999.9
Made in Korea, LS-Nikko Copper, 2013-
03-28
One carton box contains silver granules 10.000
(Lot No. BEA1313 AL 76) 999.9
Made in Korea, LS-Nikko Copper, 2013-
03-28
Total Weight 60.000
1.2 The purity of the silver granules was assayed and found to be
99.8/99.7. the officers on belief that the silver granules were of foreign origin and
as there was no documents to support the payment of duty or legal import, de-
tained the silver granules and initiated investigations. The appellant herein Sri
Gaurav Agarwal, claimed the ownership of the silver granules and stated that he
sent the silver granules to Shri Mahendran, who is the Proprietor of M/s.
Vignesh Payal, Salem for making leg chains. Though, the appellant Shri Gaurav
Agarwal furnished documents and also gave statement claiming the silver, the
department was of the view that the silver being foreign origin and that the ap-
pellant not been able to establish the duty paid on the said silver or legal import,
is smuggled in nature. Show cause notice was issued to the appellant proposing
confiscation of the silver as well as for imposing penalties under various provi-
sions of the Customs Act, 1962. After due process of law, the original authority
confirmed the confiscation and imposed penalty of Rs. 5 lakhs on the appellant
under Section 112(a) of the Customs Act, 1962. In appeal, Commissioner (Ap-
peals) upheld the same. Hence this appeal.
2. On behalf of the appellant, the Learned Counsel Shri B. Satish
EXCISE LAW TIMES  1st June 2020  192