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2017 (8) TMI 300 - AT - CustomsAbsolute Confiscation - silver weighing less than 2 kgs. and having no foreign marking - penalty - Held that: - The appellant narrated the illegal importation of silver in detail in his statements. The appellant retracted his statement in his reply to the Show Cause Notice dated 07.04.2014. I agree with the finding of the Adjudicating Authority that the retraction of the statement after a lapse of more than 8(eight) months without any cogent reason cannot be accepted - confiscation and penalty justified. Penalties on other persons - Held that: - the Adjudicating Authority imposed penalties on other persons, who had not filed any appeal as informed by the Registry. There is no attempt on the part of the appellant to clarify the reason for carrying the imported silver. The submission of the ld.Counsel on behalf of the appellant is without any substance. Appeal dismissed - decided against appellant.
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