https://www.taxtmi.com/caselaws?id=72353 Seizure of foreign gold from the appellant's person was treated as proved where the mahazar and the seizing officer's evidence established recovery. A statement recorded by a competent officer immediately after seizure was held admissible in customs and gold control proceedings; the delayed and unexplained retraction was treated as an afterthought. The plea that the inculpatory statement required corroboration, and the allegation of enmity against the seizing officer, were rejected on the facts because the statement was found voluntary and true. On that basis, the penalty was sustained. en-us Mon, 19 May 1986 00:00:00 +0530 Wed, 18 May 2011 17:27:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72353 Seizure of foreign gold from the appellant's person was treated as proved where the mahazar and the seizing officer's evidence established recovery. A statement recorded by a competent officer immediately after seizure was held admissible in customs and gold control proceedings; the delayed and unexplained retraction was treated as an afterthought. The plea that the inculpatory statement required corroboration, and the allegation of enmity against the seizing officer, were rejected on the facts because the statement was found voluntary and true. On that basis, the penalty was sustained. Case-Laws Central Excise Mon, 19 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72353