Smuggling - Absolute confiscation of the twelve gold biscuits of...

Smuggling - Absolute confiscation of the twelve gold biscuits of foreign origin - The Tribunal noted a lack of conclusive evidence showing the gold was of foreign origin or smuggled. The purity levels indicated were below international standards for pure gold, which further cast doubt on the claim that it was of foreign origin. The Tribunal highlighted that the appellant's statements, which were crucial to the prosecution's case, were retracted and claimed to be made under duress. Without other corroborative evidence, these statements were deemed unreliable for convicting the appellant. - The Tribunal set aside of the order for confiscation and penalty.