https://www.taxtmi.com/caselaws?id=107952 The Appellate Tribunal CESTAT, New Delhi set aside the penalty imposed by the Commissioner of Customs on the appellant for alleged possession of gold bars and foreign currency. The court found discrepancies in the search and seizure process, casting doubt on the authenticity of the evidence. The appellant's confessional statement was deemed unreliable due to allegations of coercion and lack of corroboration. Consequently, the impugned order was overturned, and the appellant was granted consequential relief. en-us Thu, 11 Sep 2003 00:00:00 +0530 Wed, 28 Mar 2012 10:28:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107952 The Appellate Tribunal CESTAT, New Delhi set aside the penalty imposed by the Commissioner of Customs on the appellant for alleged possession of gold bars and foreign currency. The court found discrepancies in the search and seizure process, casting doubt on the authenticity of the evidence. The appellant's confessional statement was deemed unreliable due to allegations of coercion and lack of corroboration. Consequently, the impugned order was overturned, and the appellant was granted consequential relief. Case-Laws Customs Thu, 11 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107952