Home Case Index All Cases Customs Customs + HC Customs - 2008 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (12) TMI 180 - ALLAHABAD HIGH COURTSmuggling of Silver – Exemption from seizure - Circular No. 394/233/88-Cus. (AS) of the CBES – Held that - appears from the Circular that up to 100 kgs. of silver was exempted from the seizure. 30 kgs. of silver having foreign mark was having the exemption. In the instant case, silver was in small pieces. From the particulars furnished by the seller, the purity of silver was varied from 50% to 99%. The total silver seized was 187.475 kgs. If by giving the benefit of 100 kgs. to each person or impurity, the total silver will fall under the exemption limit as per the Circular
|