https://www.taxtmi.com/caselaws?id=91134 In proceedings involving suspected smuggled silver ingots and silver pellets, an admission recorded at seizure that the pellets were remnants of smuggled goods was treated as significant evidence. The later retraction was rejected, and the objection that the statement was recorded in English despite claimed illiteracy did not undermine its reliability. A request for cross-examination was also rejected. The burden under Section 123 of the Customs Act was held to remain on the appellant, and the materials on record were found sufficient to sustain confiscation and penalty. en-us Sat, 07 Feb 1998 00:00:00 +0530 Fri, 14 Oct 2011 10:51:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91134 In proceedings involving suspected smuggled silver ingots and silver pellets, an admission recorded at seizure that the pellets were remnants of smuggled goods was treated as significant evidence. The later retraction was rejected, and the objection that the statement was recorded in English despite claimed illiteracy did not undermine its reliability. A request for cross-examination was also rejected. The burden under Section 123 of the Customs Act was held to remain on the appellant, and the materials on record were found sufficient to sustain confiscation and penalty. Case-Laws Customs Sat, 07 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91134