TMI Blog1973 (11) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... ing to the petitioner, Nepalese citizens come to his shop to purchase silver ornaments and they pay the petitioner in Nepalese silver coins. On 25th October, 1964 the Customs Authorities raided the petitioner's shop and searched it. They seized three silver bricks weighing 52.37 Kg. and some silver coins of Nepalese origin. The Assistant Collector, Central Excise, required the petitioner to show c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the coins were 'admitted' by the petitioner to be of Nepalese origin. The petitioner challenges this finding in regard to the silver bricks on the ground that it is based on no evidence. We have perused the statement given by the petitioner. In that statement he stated that he melted old silver ornaments at his shop in order to make the silver bricks. There is no admission that the silver bricks ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... than 40% silver content to be released. The petitioner's plea that he was covered by these orders and so the silver coins could not be confiscated was repelled by the Government of India in the following words :- "Regarding the two previous orders of 1968 quoted by the petitioners, Government find that these two orders had been erroneously issued in so far as it was not mentioned in these orders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with less than 40% silver content by weight. In the present case the seized coins were admittedly less than 40% silver content by weight. In our opinion, they were clearly covered by the aforesaid Government Orders and so could not validly be confiscated. In the result, the petition succeeds and is allowed. The impugned orders are quashed. The respondents are directed to return the seized silver ..... X X X X Extracts X X X X X X X X Extracts X X X X
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