https://www.taxtmi.com/caselaws?id=116379 The Commissioner (Appeals) upheld the confiscation of seized goods, including 15 gold biscuits of foreign origin, and imposed a penalty on the appellant. However, the currency was released due to lack of evidence linking it to the gold biscuits. The appellant's statements admitting the recovery were crucial, but discrepancies in recording and handling raised doubts. The lack of verification of evidence presented by the appellant and inconsistencies in the investigation process led to the setting aside of the order for confiscation and penalty, granting the appellant relief. en-us Mon, 27 Jun 2005 00:00:00 +0530 Mon, 11 Jun 2012 18:33:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116379 The Commissioner (Appeals) upheld the confiscation of seized goods, including 15 gold biscuits of foreign origin, and imposed a penalty on the appellant. However, the currency was released due to lack of evidence linking it to the gold biscuits. The appellant's statements admitting the recovery were crucial, but discrepancies in recording and handling raised doubts. The lack of verification of evidence presented by the appellant and inconsistencies in the investigation process led to the setting aside of the order for confiscation and penalty, granting the appellant relief. Case-Laws Customs Mon, 27 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116379