https://www.taxtmi.com/caselaws?id=108633 A retracted custodial confession, without independent corroboration, was treated as insufficient to sustain penalty under the Customs Act and the Gold (Control) Act. The Department failed to prove conscious acquisition or possession of contraband gold because the panchnama, co-noticee statements, and surrounding evidence did not reliably establish recovery from the appellant or his involvement in smuggling. A fresh show cause notice issued after remand could not lawfully widen the original notice by adding a new charge, since proceedings had to remain within the scope of the remand. The penalties were therefore held unsustainable and the appeals succeeded. en-us Tue, 15 Nov 1994 00:00:00 +0530 Tue, 03 Apr 2012 11:35:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108633 A retracted custodial confession, without independent corroboration, was treated as insufficient to sustain penalty under the Customs Act and the Gold (Control) Act. The Department failed to prove conscious acquisition or possession of contraband gold because the panchnama, co-noticee statements, and surrounding evidence did not reliably establish recovery from the appellant or his involvement in smuggling. A fresh show cause notice issued after remand could not lawfully widen the original notice by adding a new charge, since proceedings had to remain within the scope of the remand. The penalties were therefore held unsustainable and the appeals succeeded. Case-Laws Customs Tue, 15 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108633