https://www.taxtmi.com/caselaws?id=93810 Confiscation of a car and personal penalty were found unsustainable where the alleged contraband, on chemical examination, was DDT and not heroin, and the only incriminating material was a statement recorded under Section 108 of the Customs Act. The Tribunal distinguished precedent relied on by the Customs Department because that case involved established smuggled gold, whereas the basic factual foundation of heroin smuggling was absent here. The appellant had also been discharged in the connected criminal case. On these facts, the earlier precedent was held inapplicable and the confiscation and penalty were set aside. en-us Mon, 07 Aug 2000 00:00:00 +0530 Thu, 17 Nov 2011 10:56:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93810 Confiscation of a car and personal penalty were found unsustainable where the alleged contraband, on chemical examination, was DDT and not heroin, and the only incriminating material was a statement recorded under Section 108 of the Customs Act. The Tribunal distinguished precedent relied on by the Customs Department because that case involved established smuggled gold, whereas the basic factual foundation of heroin smuggling was absent here. The appellant had also been discharged in the connected criminal case. On these facts, the earlier precedent was held inapplicable and the confiscation and penalty were set aside. Case-Laws Central Excise Mon, 07 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93810