https://www.taxtmi.com/caselaws?id=106582 Credible documentary evidence of lawful importation or acquisition can outweigh an earlier confession, and confiscation cannot be sustained where genuine baggage receipts and sale deeds support lawful possession of the goods. The appellate authority's finding that the documents were genuine after examination displaced the confession as controlling evidence. The request for remand was rejected because the material had already been sufficiently assessed at the appellate stage. The order setting aside confiscation was affirmed, and the Revenue's appeal failed. en-us Fri, 05 Oct 2001 00:00:00 +0530 Wed, 14 Mar 2012 17:51:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106582 Credible documentary evidence of lawful importation or acquisition can outweigh an earlier confession, and confiscation cannot be sustained where genuine baggage receipts and sale deeds support lawful possession of the goods. The appellate authority's finding that the documents were genuine after examination displaced the confession as controlling evidence. The request for remand was rejected because the material had already been sufficiently assessed at the appellate stage. The order setting aside confiscation was affirmed, and the Revenue's appeal failed. Case-Laws Customs Fri, 05 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106582