https://www.taxtmi.com/caselaws?id=84026 The Tribunal dismissed the applicants' request for legal questions reference concerning the admissibility of post-arrest/detention statements, reliance on such statements, and the explanation for seized currency. The case involved seized silver and currency, with the lower authority releasing the currency due to lack of evidence linking it to smuggling proceeds. The Tribunal overturned this decision, citing the respondents' initial disownment and failure to prove involvement in smuggling. The Tribunal found no evidence of abetment by the applicants and set aside personal penalties, ultimately dismissing the applications for reference. en-us Tue, 28 Feb 1995 00:00:00 +0530 Tue, 19 Jul 2011 13:10:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84026 The Tribunal dismissed the applicants' request for legal questions reference concerning the admissibility of post-arrest/detention statements, reliance on such statements, and the explanation for seized currency. The case involved seized silver and currency, with the lower authority releasing the currency due to lack of evidence linking it to smuggling proceeds. The Tribunal overturned this decision, citing the respondents' initial disownment and failure to prove involvement in smuggling. The Tribunal found no evidence of abetment by the applicants and set aside personal penalties, ultimately dismissing the applications for reference. Case-Laws Income Tax Tue, 28 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84026