<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2006 (5) TMI 409 - CESTAT, CHENNAI</title>
    <link>https://www.taxtmi.com/caselaws?id=119889</link>
    <description>Customs confiscation was sustained where recovered documentary evidence linked the seized gold bars and ornaments to an invoice for gold purchased in Singapore, and the explanation that the document was only for visa purposes was rejected. The recorded confession and supporting statements were treated as voluntary and reliable because they were made soon after interception, there was no credible proof of coercion, and the later retractions were unsupported. As confiscation stood, redemption was directed to be worked out under the statutory scheme, the appellant&#039;s penalty was reduced, and the co-appellant&#039;s claim to the gold bars failed for lack of proof of any lawful or factual nexus to the seized goods.</description>
    <language>en-us</language>
    <pubDate>Thu, 18 May 2006 00:00:00 +0530</pubDate>
    <lastBuildDate>Fri, 13 Jul 2012 18:09:14 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=156885" rel="self" type="application/rss+xml"/>
    <item>
      <title>2006 (5) TMI 409 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=119889</link>
      <description>Customs confiscation was sustained where recovered documentary evidence linked the seized gold bars and ornaments to an invoice for gold purchased in Singapore, and the explanation that the document was only for visa purposes was rejected. The recorded confession and supporting statements were treated as voluntary and reliable because they were made soon after interception, there was no credible proof of coercion, and the later retractions were unsupported. As confiscation stood, redemption was directed to be worked out under the statutory scheme, the appellant&#039;s penalty was reduced, and the co-appellant&#039;s claim to the gold bars failed for lack of proof of any lawful or factual nexus to the seized goods.</description>
      <category>Case-Laws</category>
      <law>Customs</law>
      <pubDate>Thu, 18 May 2006 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=119889</guid>
    </item>
  </channel>
</rss>