https://www.taxtmi.com/caselaws?id=99780 Confiscation of gold and penalties under the Customs Act and Gold Control Act were held unsustainable because the adjudication rested mainly on retracted statements under section 108 that were not shown to be voluntary or reliable without independent corroboration. Material defects in the recovery, surveillance, intermediary's role, and alleged linkage of the seized gold to the appellant further weakened the case. The appellant's alibi was supported by contemporaneous records, bus tickets, register entries, a postcard, and affidavits, and the departmental evidence did not displace that defence. In the absence of dependable independent proof of smuggling or possession, the adverse action could not stand. en-us Wed, 26 Jul 2000 00:00:00 +0530 Mon, 30 Jan 2012 11:09:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99780 Confiscation of gold and penalties under the Customs Act and Gold Control Act were held unsustainable because the adjudication rested mainly on retracted statements under section 108 that were not shown to be voluntary or reliable without independent corroboration. Material defects in the recovery, surveillance, intermediary's role, and alleged linkage of the seized gold to the appellant further weakened the case. The appellant's alibi was supported by contemporaneous records, bus tickets, register entries, a postcard, and affidavits, and the departmental evidence did not displace that defence. In the absence of dependable independent proof of smuggling or possession, the adverse action could not stand. Case-Laws Customs Wed, 26 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99780