https://www.taxtmi.com/caselaws?id=90444 Goods declared as aluminium scrap were found to contain concealed cadmium sticks and mixed broken zinc die castings in substantial quantities, indicating deliberate concealment and misdeclaration. The statement recorded under Section 108 of the Customs Act contained an admission that different goods had been sent with the importer's knowledge, and the later retraction was treated as belated and unsupported by proof of coercion. A subsequent statement reiterated the original admission, and the physical evidence of concealment corroborated the confession. On these facts, the Tribunal found knowledge and complicity established, rejected the reliance on cited precedents, and upheld the confiscation-related redemption fine and penalty. en-us Fri, 12 Dec 1997 00:00:00 +0530 Fri, 07 Oct 2011 14:21:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90444 Goods declared as aluminium scrap were found to contain concealed cadmium sticks and mixed broken zinc die castings in substantial quantities, indicating deliberate concealment and misdeclaration. The statement recorded under Section 108 of the Customs Act contained an admission that different goods had been sent with the importer's knowledge, and the later retraction was treated as belated and unsupported by proof of coercion. A subsequent statement reiterated the original admission, and the physical evidence of concealment corroborated the confession. On these facts, the Tribunal found knowledge and complicity established, rejected the reliance on cited precedents, and upheld the confiscation-related redemption fine and penalty. Case-Laws Customs Fri, 12 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90444