https://www.taxtmi.com/caselaws?id=100360 For non-notified goods, confiscation and personal penalty cannot be sustained on the basis of a retracted statement alone unless the Revenue adduces positive corroborative evidence of smuggling. Here, the only incriminating material was the appellant's initial statement, which was retracted the next day, while receipts indicated that similar goods were being imported as baggage by different persons. On those facts, the burden remained on the Revenue to prove the contraband character of the goods, and an uncorroborated retracted statement was held insufficient. The confiscation and penalty were therefore set aside. en-us Wed, 01 Aug 2001 00:00:00 +0530 Wed, 01 Feb 2012 11:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100360 For non-notified goods, confiscation and personal penalty cannot be sustained on the basis of a retracted statement alone unless the Revenue adduces positive corroborative evidence of smuggling. Here, the only incriminating material was the appellant's initial statement, which was retracted the next day, while receipts indicated that similar goods were being imported as baggage by different persons. On those facts, the burden remained on the Revenue to prove the contraband character of the goods, and an uncorroborated retracted statement was held insufficient. The confiscation and penalty were therefore set aside. Case-Laws Central Excise Wed, 01 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100360