https://www.taxtmi.com/caselaws?id=101996 The judgment upholds the confiscation of 85 pieces of foreign-origin gold biscuits and the imposition of personal penalties on three individuals by the Commissioner of Customs, Calcutta. Ownership of the gold biscuits is determined based on statements, recovery from an individual, and a diary found during a search. The validity of statements recorded during custody is questioned, with a focus on voluntariness. Corroboration of evidence, including the recovered diary and handwriting analysis, supports the case. Personal penalties based on co-accused statements are partially upheld, with one individual's penalty set aside for lack of independent corroboration. en-us Fri, 15 Mar 2002 00:00:00 +0530 Mon, 13 Feb 2012 13:26:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101996 The judgment upholds the confiscation of 85 pieces of foreign-origin gold biscuits and the imposition of personal penalties on three individuals by the Commissioner of Customs, Calcutta. Ownership of the gold biscuits is determined based on statements, recovery from an individual, and a diary found during a search. The validity of statements recorded during custody is questioned, with a focus on voluntariness. Corroboration of evidence, including the recovered diary and handwriting analysis, supports the case. Personal penalties based on co-accused statements are partially upheld, with one individual's penalty set aside for lack of independent corroboration. Case-Laws Customs Fri, 15 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101996