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2017 (3) TMI 1587 - AT - CustomsSmuggling - silver bars - burden of proof - confiscation - redemption fine - penalty - Section 123 of the CA, 1962 - Held that: - there is not even a whisper anywhere in the SCN or in the orders of the lower authorities that the impugned silver bars though bearing Indian markings are actually of foreign origin or that it is established with proof have been made out of re-melted foreign bullion which had been illicitly smuggled into the country - the provisions of Section 123 of the Customs Act, 1962 will not kick in - impugned order do not sustain - appeal allowed - decided in favor of appellant.
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