https://www.taxtmi.com/caselaws?id=100462 The Tribunal ruled that statements recorded at night are admissible, rejecting the argument that they are inherently unreliable. The judgment also found that the appellants failed to provide sufficient evidence for the retraction of their statements. Additionally, the goods were deemed smuggled despite the lack of explicit proof of foreign origin, as their illegal transportation route warranted confiscation. The Tribunal held that the Collector of Customs in Goa had jurisdiction over the confiscation order, regardless of the location of the goods' seizure. Lastly, the sequence of penalty orders following confiscation orders was deemed legally permissible, upholding the penalties imposed on the appellants. en-us Wed, 10 Oct 2001 00:00:00 +0530 Wed, 01 Feb 2012 17:16:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100462 The Tribunal ruled that statements recorded at night are admissible, rejecting the argument that they are inherently unreliable. The judgment also found that the appellants failed to provide sufficient evidence for the retraction of their statements. Additionally, the goods were deemed smuggled despite the lack of explicit proof of foreign origin, as their illegal transportation route warranted confiscation. The Tribunal held that the Collector of Customs in Goa had jurisdiction over the confiscation order, regardless of the location of the goods' seizure. Lastly, the sequence of penalty orders following confiscation orders was deemed legally permissible, upholding the penalties imposed on the appellants. Case-Laws Customs Wed, 10 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100462