https://www.taxtmi.com/caselaws?id=84877 The Tribunal set aside the confiscation order of gold biscuits and Indian currency, directing their release to the appellant. The imposed penalties under the Customs Act and Gold (Control) Act were overturned due to insufficient evidence linking the appellant to smuggling activities. The reliance on a co-noticee's statement without independent corroboration was deemed inadequate. The burden of proof regarding the seized Indian currency was not met by the department. The appellant's non-appearance in response to summons was not sufficient to establish guilt. The Tribunal ruled in favor of the appellant, granting relief by quashing the impugned order and setting aside the penalties. en-us Thu, 23 Nov 1995 00:00:00 +0530 Mon, 01 Aug 2011 12:38:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84877 The Tribunal set aside the confiscation order of gold biscuits and Indian currency, directing their release to the appellant. The imposed penalties under the Customs Act and Gold (Control) Act were overturned due to insufficient evidence linking the appellant to smuggling activities. The reliance on a co-noticee's statement without independent corroboration was deemed inadequate. The burden of proof regarding the seized Indian currency was not met by the department. The appellant's non-appearance in response to summons was not sufficient to establish guilt. The Tribunal ruled in favor of the appellant, granting relief by quashing the impugned order and setting aside the penalties. Case-Laws Customs Thu, 23 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84877