https://www.taxtmi.com/caselaws?id=108422 The appeals were disposed of with the decision to set aside the confiscation of the seized currency due to the lack of satisfying the necessary elements under the Customs Act. However, penalties against the appellant were upheld for his involvement in the gold smuggling operation, emphasizing the importance of clear evidence linking seized items to illegal activities. en-us Tue, 11 Feb 2003 00:00:00 +0530 Sat, 31 Mar 2012 14:02:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108422 The appeals were disposed of with the decision to set aside the confiscation of the seized currency due to the lack of satisfying the necessary elements under the Customs Act. However, penalties against the appellant were upheld for his involvement in the gold smuggling operation, emphasizing the importance of clear evidence linking seized items to illegal activities. Case-Laws Customs Tue, 11 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108422