https://www.taxtmi.com/caselaws?id=109140 The Tribunal set aside the confiscation of 7,216 kgs of copper scrap and penalties imposed on the appellants, as the Department failed to prove the goods were smuggled. The reliance on retracted statements without corroboration was deemed insufficient, leading to the conclusion that the Department lacked adequate evidence to support the confiscation under Section 111(d) of the Customs Act. Consequently, all four appeals were allowed. en-us Thu, 09 Dec 1999 00:00:00 +0530 Tue, 07 Jul 2026 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109140 The Tribunal set aside the confiscation of 7,216 kgs of copper scrap and penalties imposed on the appellants, as the Department failed to prove the goods were smuggled. The reliance on retracted statements without corroboration was deemed insufficient, leading to the conclusion that the Department lacked adequate evidence to support the confiscation under Section 111(d) of the Customs Act. Consequently, all four appeals were allowed. Case-Laws Customs Thu, 09 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109140