https://www.taxtmi.com/caselaws?id=107863 The appeals by the Revenue challenging the dropping of proceedings against the respondents under various sections of the Customs Act were dismissed. The case involved the interception of a vehicle carrying Indian currency allegedly proceeds from smuggled gold. The authorities found the confessional statement insufficient due to lack of corroboration and evidence linking the currency to smuggled goods. The judgment emphasized the necessity of tangible evidence and upheld the decision to dismiss the appeals, highlighting the importance of corroborative evidence in establishing charges under the Customs Act. en-us Mon, 26 May 2003 00:00:00 +0530 Tue, 27 Mar 2012 14:06:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107863 The appeals by the Revenue challenging the dropping of proceedings against the respondents under various sections of the Customs Act were dismissed. The case involved the interception of a vehicle carrying Indian currency allegedly proceeds from smuggled gold. The authorities found the confessional statement insufficient due to lack of corroboration and evidence linking the currency to smuggled goods. The judgment emphasized the necessity of tangible evidence and upheld the decision to dismiss the appeals, highlighting the importance of corroborative evidence in establishing charges under the Customs Act. Case-Laws Customs Mon, 26 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107863