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2013 (11) TMI 791 - CESTAT KOLKATAConfiscation u/s 113 - Attempt of illegal export of 15 silver bars weighing 10.235 Kgs. - Commissioner (Appeals) set aside the order of confiscation - Held that:- It is amply clear that the seizing authority has failed to substantiate the legality of the seizure inasmuch as that they failed to produce the Panch Witness as per direction of Hon’ble CESTAT. Without the panch witness the veracity of the seizure and the place of seizure cannot be fully established. Since the department is not able to substantiate the legality of its action the order of confiscation and imposition of fine and penalty are not sustainable in the eyes of law. Therefore, the failure of the department to produce the panch witness invariably strengthens the case of the appellant and the benefit of doubt is in their favour - Decided against Revenue.
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