https://www.taxtmi.com/caselaws?id=72188 Confiscation under the Customs Act was set aside because the case depended mainly on a delayed inculpatory statement recorded after seizure, and the absence of a convincing explanation for the delay made voluntariness doubtful; without that statement, there was no reliable material to prove foreign origin. Confiscation under the Gold (Control) Act was upheld because possession of primary gold by a person who was neither a certified goldsmith nor a licensed gold dealer attracted liability, and the claimant failed to prove that the seized gold came from melted family ornaments. The penalty was found excessive and was reduced. en-us Fri, 31 Jan 1986 00:00:00 +0530 Wed, 25 Jan 2012 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72188 Confiscation under the Customs Act was set aside because the case depended mainly on a delayed inculpatory statement recorded after seizure, and the absence of a convincing explanation for the delay made voluntariness doubtful; without that statement, there was no reliable material to prove foreign origin. Confiscation under the Gold (Control) Act was upheld because possession of primary gold by a person who was neither a certified goldsmith nor a licensed gold dealer attracted liability, and the claimant failed to prove that the seized gold came from melted family ornaments. The penalty was found excessive and was reduced. Case-Laws Customs Fri, 31 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72188