https://www.taxtmi.com/caselaws?id=84015 The judgment concluded that the appellant could not be held in exclusive conscious possession of the gold granules due to the presence of multiple occupants in the house and lack of concealment. The delayed recording and subsequent retraction of the inculpatory statement weakened the Department's case. While upholding the confiscation of the gold, the penalty imposed on the appellant was set aside, allowing the appeal based on the benefit of doubt. en-us Fri, 10 Feb 1995 00:00:00 +0530 Tue, 19 Jul 2011 12:39:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84015 The judgment concluded that the appellant could not be held in exclusive conscious possession of the gold granules due to the presence of multiple occupants in the house and lack of concealment. The delayed recording and subsequent retraction of the inculpatory statement weakened the Department's case. While upholding the confiscation of the gold, the penalty imposed on the appellant was set aside, allowing the appeal based on the benefit of doubt. Case-Laws Customs Fri, 10 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84015