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of <h1>Penalty Set Aside, Goods Confiscated: Doubts on Statement Voluntariness</h1> <h3>BHAGWANDAS HARJPAL Versus COLLECTOR OF CUSTOMS (PREV.), CALCUTTA</h3> BHAGWANDAS HARJPAL Versus COLLECTOR OF CUSTOMS (PREV.), CALCUTTA - 1995 (78) E.L.T. 80 (Tribunal) The appeal was filed against the Order imposing a penalty of Rs. 2,500/- on the appellant. The appellant's statement was deemed not voluntary, and the goods were not seized from his possession. The Tribunal granted the benefit of doubt to the appellant, setting aside the penalty but upholding the confiscation of the offending goods.
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