https://www.taxtmi.com/caselaws?id=108600 Primary gold seized from the appellant was treated as smuggled goods because his own handwritten statement said it had been brought from Nepal, and the later retraction alleging duress was rejected since no prompt complaint of coercion was made before the Judicial Magistrate and the statement concerned matters within his personal knowledge. The request for cross-examination was also declined because of the long lapse of time since seizure and the likely unavailability of witnesses and records. On that basis, the confiscation of the gold and the personal penalty were sustained, and the appeal failed. en-us Thu, 03 Jul 2003 00:00:00 +0530 Mon, 02 Apr 2012 18:34:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108600 Primary gold seized from the appellant was treated as smuggled goods because his own handwritten statement said it had been brought from Nepal, and the later retraction alleging duress was rejected since no prompt complaint of coercion was made before the Judicial Magistrate and the statement concerned matters within his personal knowledge. The request for cross-examination was also declined because of the long lapse of time since seizure and the likely unavailability of witnesses and records. On that basis, the confiscation of the gold and the personal penalty were sustained, and the appeal failed. Case-Laws Customs Thu, 03 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108600