https://www.taxtmi.com/caselaws?id=114385 The Tribunal allowed the appeal, setting aside the Order-in-appeal confirming the confiscation of silver bullion and jewelry while reducing the penalty. It found the confessional statement lacked credibility and corroboration, with no evidence linking the goods to smuggling activities. The appellant's retraction of the statement, based on coercion, raised doubts about its voluntary nature. Lack of foreign markings on the goods and failure to meet international purity standards further weakened the smuggling allegations, leading to relief granted to the appellant. en-us Fri, 13 Aug 2004 00:00:00 +0530 Tue, 15 May 2012 12:33:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114385 The Tribunal allowed the appeal, setting aside the Order-in-appeal confirming the confiscation of silver bullion and jewelry while reducing the penalty. It found the confessional statement lacked credibility and corroboration, with no evidence linking the goods to smuggling activities. The appellant's retraction of the statement, based on coercion, raised doubts about its voluntary nature. Lack of foreign markings on the goods and failure to meet international purity standards further weakened the smuggling allegations, leading to relief granted to the appellant. Case-Laws Customs Fri, 13 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114385