https://www.taxtmi.com/caselaws?id=73921 An unsigned statement may be relied on in customs adjudication if it is shown to be voluntary and is corroborated by surrounding circumstances; on that basis, the personal penalties were upheld. Confiscation of a vehicle, however, requires positive evidence connecting it with the carriage of smuggled goods; as the record showed only a torn account page and no reliable evidence of incriminating material or use in smuggling, confiscation of the car was set aside and release to the registered owner was directed. en-us Wed, 15 Apr 1987 00:00:00 +0530 Sat, 04 Jun 2011 14:49:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73921 An unsigned statement may be relied on in customs adjudication if it is shown to be voluntary and is corroborated by surrounding circumstances; on that basis, the personal penalties were upheld. Confiscation of a vehicle, however, requires positive evidence connecting it with the carriage of smuggled goods; as the record showed only a torn account page and no reliable evidence of incriminating material or use in smuggling, confiscation of the car was set aside and release to the registered owner was directed. Case-Laws Customs Wed, 15 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73921