https://www.taxtmi.com/caselaws?id=153401 Confiscation of sugar and a truck, together with related penalties, was found unsustainable where the alleged attempted smuggling rested only on the driver's statement. The statement lost evidentiary value because it was recorded in the presence of police officers after police seizure, and medical evidence supported the inference of duress. It was also recorded under Section 107 of the Customs Act without material showing that the recording officer had been duly empowered by the Commissioner. In the absence of independent corroborative evidence that the sugar was intended for smuggling into Nepal, the revenue challenge failed and the appeals were dismissed. en-us Tue, 16 Feb 2010 00:00:00 +0530 Tue, 23 Jul 2013 13:11:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153401 Confiscation of sugar and a truck, together with related penalties, was found unsustainable where the alleged attempted smuggling rested only on the driver's statement. The statement lost evidentiary value because it was recorded in the presence of police officers after police seizure, and medical evidence supported the inference of duress. It was also recorded under Section 107 of the Customs Act without material showing that the recording officer had been duly empowered by the Commissioner. In the absence of independent corroborative evidence that the sugar was intended for smuggling into Nepal, the revenue challenge failed and the appeals were dismissed. Case-Laws Customs Tue, 16 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153401