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1. Confiscation of silver articles under Customs Act 2. Interpretation of the term "silver bullion" 3. Application of Customs Act provisions 4. Reliance on Statement of Objects and Reasons 5. Leave to appeal to Supreme Court Confiscation of Silver Articles under Customs Act: The case involved the confiscation of silver articles by Central Excise and Customs Officers under a panchanama, as the articles were declared as machinery but contained silver. The petitioners challenged the order of confiscation, which led to the present appeal. Interpretation of the Term "Silver Bullion": The main contention revolved around whether the silver articles in question could be classified as "silver bullion" under the Customs Act. The term "silver bullion" was not defined in the Act or the relevant notification. The court analyzed various dictionary definitions and legal precedents to determine that bullion refers to uncoined gold or silver in the form of bars or ingots, not articles made of silver or gold. The court emphasized that the term should be understood in its ordinary or commercial sense, especially in the context of the trade involved. Application of Customs Act Provisions: The judgment discussed the relevant sections of the Customs Act, such as Section 11-J, 11-K, 113, 114, and 111, which govern the transportation, confiscation, and penalties related to specified goods like silver bullion. The court highlighted the obligations and consequences under these sections, emphasizing the need for proper compliance and documentation for transporting specified goods. Reliance on Statement of Objects and Reasons: The respondents relied on the Statement of Objects and Reasons accompanying the Amending Act to argue for a broad interpretation of "silver bullion" to include silver articles, citing the need to prevent smuggling. However, the court rejected this argument, stating that the legislative intent cannot override the ordinary meaning of a term unless specifically provided for in the statute. Leave to Appeal to Supreme Court: The judgment concluded by dismissing the appeal and rejecting the application for leave to appeal to the Supreme Court. The court found no substantial question of law of public importance warranting referral to the higher court, thus upholding the decision of the trial judge. In summary, the High Court of Judicature at Bombay upheld the trial judge's decision, emphasizing the ordinary meaning of "silver bullion" and the importance of statutory interpretation in customs cases. The judgment clarified the classification of silver articles and the limitations of relying on legislative intent in interpreting legal terms.
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