https://www.taxtmi.com/caselaws?id=93629 The Tribunal set aside the confiscation of gold guineas and personal penalty imposed on the appellant under Section 111(d) of the Customs Act, 1962. The lack of evidence supporting smuggling allegations and the historical context of the coins as legal tender led to the benefit of doubt in favor of the appellant. The Tribunal emphasized the need for independent proof and overturned the confiscation and penalty, considering the absence of substantiating evidence for illegal possession or activity. en-us Wed, 07 Jun 2000 00:00:00 +0530 Mon, 14 Nov 2011 17:22:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93629 The Tribunal set aside the confiscation of gold guineas and personal penalty imposed on the appellant under Section 111(d) of the Customs Act, 1962. The lack of evidence supporting smuggling allegations and the historical context of the coins as legal tender led to the benefit of doubt in favor of the appellant. The Tribunal emphasized the need for independent proof and overturned the confiscation and penalty, considering the absence of substantiating evidence for illegal possession or activity. Case-Laws Customs Wed, 07 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93629