https://www.taxtmi.com/caselaws?id=90372 The appellate tribunal set aside the penalty imposed on the appellant for the recovery of gold biscuits due to significant issues with the search process and the recording of the appellant's statement. The tribunal found that the delayed statement recording and the use of non-local witnesses raised doubts about the voluntariness and credibility of the recovery process. As a result, the penalty of Rs. 10,000/- was revoked, and the appeal was granted. en-us Thu, 13 Mar 1997 00:00:00 +0530 Wed, 05 Oct 2011 18:44:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90372 The appellate tribunal set aside the penalty imposed on the appellant for the recovery of gold biscuits due to significant issues with the search process and the recording of the appellant's statement. The tribunal found that the delayed statement recording and the use of non-local witnesses raised doubts about the voluntariness and credibility of the recovery process. As a result, the penalty of Rs. 10,000/- was revoked, and the appeal was granted. Case-Laws Customs Thu, 13 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90372