https://www.taxtmi.com/caselaws?id=84203 A voluntary, unretracted inculpatory statement may be relied on to establish the foreign origin of seized semi-precious stones where seizure and possession are undisputed and no satisfactory evidence shows coercion or lawful acquisition. On that basis, the goods are liable to confiscation under customs law. Even so, absolute confiscation may be moderated on the facts, including long pendency, the nature and value of the goods, and changes in the import regime, so that redemption on payment of fine is allowed and the penalty is reduced. en-us Wed, 17 May 1995 00:00:00 +0530 Wed, 20 Jul 2011 13:14:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84203 A voluntary, unretracted inculpatory statement may be relied on to establish the foreign origin of seized semi-precious stones where seizure and possession are undisputed and no satisfactory evidence shows coercion or lawful acquisition. On that basis, the goods are liable to confiscation under customs law. Even so, absolute confiscation may be moderated on the facts, including long pendency, the nature and value of the goods, and changes in the import regime, so that redemption on payment of fine is allowed and the penalty is reduced. Case-Laws Customs Wed, 17 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84203