https://www.taxtmi.com/caselaws?id=82915 A CEGAT commentary on gold seizure disputes notes that a clear and reliable seizure narrative is essential before alleging possession, especially where the inventory and notice are inconsistent with the alleged manner of recovery. It further states that statements recorded after custody, later retracted, and resting on an unreliable recovery version cannot safely be treated as voluntary or true. The text also explains that proceedings under the Gold (Control) Act must rest on a clear seizure basis under that statute; where the seizure documents show action under the Customs Act instead, maintainability under the Gold (Control) Act fails. The commentary records that confiscation was sustained, but the penalty orders did not survive. en-us Wed, 03 Feb 1993 00:00:00 +0530 Fri, 08 Jul 2011 11:37:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82915 A CEGAT commentary on gold seizure disputes notes that a clear and reliable seizure narrative is essential before alleging possession, especially where the inventory and notice are inconsistent with the alleged manner of recovery. It further states that statements recorded after custody, later retracted, and resting on an unreliable recovery version cannot safely be treated as voluntary or true. The text also explains that proceedings under the Gold (Control) Act must rest on a clear seizure basis under that statute; where the seizure documents show action under the Customs Act instead, maintainability under the Gold (Control) Act fails. The commentary records that confiscation was sustained, but the penalty orders did not survive. Case-Laws Customs Wed, 03 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82915