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2010 (6) TMI 454 - CESTAT, NEW DELHIConfiscation u/s 113 - Silver bars - The respondents had been intercepted by the police at Thuthibari, a place 6 Km from Indo Nepal border and they were in the possession of 37 pcs of sliver weighing 24078 gms - The place where the respondents had been intercepted was not close to any of the routes for legal import and export notified under Section 7(1)(c) of the Act or Indo Nepal Treaty - The respondents have not retracted their statements and clearly admitted that the silver was being taken by them to Nepal and the background in which these persons were intercepted with silver bars, also supports their statements with such evidence, no further corroboration was necessary. Held that: the Commissioner (Appeals)’s order holding that there was no evidence of illicit export is not correct - Hence, the impugned order setting aside the order-in-original is not correct. - The Revenue’s appeals allowed.
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