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2011 (7) TMI 8 - SC - CustomsTwo seizures (confiscation) - two different laws - Section 11(d) versus section 120(2) of the Customs Act, 1962 - In one case high court has decided in favor of assessee and in another refused to grant relief to the assessee - Since, silver weighing 1713.807 kgs. was confiscated under Section 111(d), law applicable to the said confiscation was totally different from the confiscation of silver weighing 194.250 kgs. which was directed to be confiscated by applying the provisions of Section 120(2) of the Customs Act. The High Court in the impugned judgment and order held that since two different laws are applicable there is no question of getting the scope of reference expanded to include the silver weighing 1713.807 kgs. - Held that: - High Court was justified in refusing to expand the scope of the reference so as to include the silver weighing 1713.807 kgs. which was confiscated under Section 111(d) while hearing the reference with regard to silver weighing 194.250 kgs. but confiscated under a different provision of law, namely, under Section 120(2) of the Customs Act.
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