https://www.taxtmi.com/caselaws?id=113596 The Tribunal ruled in favor of the appellants, emphasizing the lack of evidence supporting the smuggling of foreign origin gold biscuits seized from them. The burden of proof regarding the origin of the biscuits was not met by the customs authorities, who failed to establish their illegal nature. The confessional statements were deemed unreliable due to procedural irregularities and lack of legal value. The Tribunal accepted the appellants' documentary evidence of a lawful purchase, highlighting the importance of considering such evidence. Procedural irregularities and the questionable legal value of statements were significant factors leading to the decision in favor of the appellants. en-us Tue, 06 Jul 2004 00:00:00 +0530 Mon, 07 May 2012 10:28:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113596 The Tribunal ruled in favor of the appellants, emphasizing the lack of evidence supporting the smuggling of foreign origin gold biscuits seized from them. The burden of proof regarding the origin of the biscuits was not met by the customs authorities, who failed to establish their illegal nature. The confessional statements were deemed unreliable due to procedural irregularities and lack of legal value. The Tribunal accepted the appellants' documentary evidence of a lawful purchase, highlighting the importance of considering such evidence. Procedural irregularities and the questionable legal value of statements were significant factors leading to the decision in favor of the appellants. Case-Laws Customs Tue, 06 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113596