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2010 (3) TMI 564 - AT - CustomsConfiscation - absolute confiscation of smuggled silver - Submission that vessel entered Indian Shore due to bad weather and the cargo legitimate and was destined to Singapore. Chief Judicial Magistrate in prosecution proceedings held the goods confiscable and did not believe that accused was forced by natural calamity. Export manifest filed before Custom in UAE shows only 350 silver bricks while vessel contained watches, watch bells also. Held that - evidence of landing agent who took care of lodging and other arrangements support case of revenue. Owner of goods not coming forward, captain of vessel only trying to get goods released. Appeal rejected. Further held that penalty cannot be said to be not imposable just because landing not took place due to bad weather.
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