260 Kg Silver Not Notified Goods: CESTAT Quashes Confiscation

The CESTAT set aside confiscation of 260 kg silver granules and a vehicle, ruling that silver was not a “notified good” under the Customs Act. The Tribunal held that the burden of proving smuggling lies with the Revenue, and mere possession of silver without valid documentation cannot justify confiscation. This decision underscores the legal principle that presumptions of illegality cannot be made without statutory notification and clear evidence. It provides relief to traders and transporters who often face arbitrary seizures. The ruling emphasizes that customs law requires strict compliance with notification requirements, and confiscation powers cannot be exercised casually. This strengthens protection for lawful trade and reduces harassment risks in bullion and precious metals markets.