https://www.taxtmi.com/caselaws?id=84220 In customs penal proceedings, an inculpatory statement is usable only if its voluntariness and reliability are proved; where delay in recording, alleged coercive custody, medical evidence, and supporting testimony cast serious doubt on voluntariness, the statement must be excluded. Without that statement, the department must still prove a reliable nexus between the seized currency and alleged contraband gold; if the evidentiary chain is insufficient, confiscation and penalty cannot stand. On the facts noted, the charges failed, the confiscation and penalties were set aside, and the seized currency was directed to be returned. en-us Thu, 14 Jul 1994 00:00:00 +0530 Wed, 20 Jul 2011 15:18:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84220 In customs penal proceedings, an inculpatory statement is usable only if its voluntariness and reliability are proved; where delay in recording, alleged coercive custody, medical evidence, and supporting testimony cast serious doubt on voluntariness, the statement must be excluded. Without that statement, the department must still prove a reliable nexus between the seized currency and alleged contraband gold; if the evidentiary chain is insufficient, confiscation and penalty cannot stand. On the facts noted, the charges failed, the confiscation and penalties were set aside, and the seized currency was directed to be returned. Case-Laws Income Tax Thu, 14 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84220