https://www.taxtmi.com/caselaws?id=154921 The Appeals filed by the present Appellant were dismissed by the Tribunal, upholding the penalties and confiscation of gold seized from individuals at the land customs station. The individuals' statements, admissible under Section 108 of the Customs Act, implicated the Appellant in instructing them to conceal the gold. The Appellant's delayed claim of ownership, contradicted by the intended recipient's denial of receiving the gold for ornament-making, lacked credibility. The Tribunal found no grounds to set aside the impugned orders due to these inconsistencies and upheld the penalties and confiscation. en-us Mon, 09 Nov 2009 00:00:00 +0530 Fri, 30 Aug 2013 11:46:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154921 The Appeals filed by the present Appellant were dismissed by the Tribunal, upholding the penalties and confiscation of gold seized from individuals at the land customs station. The individuals' statements, admissible under Section 108 of the Customs Act, implicated the Appellant in instructing them to conceal the gold. The Appellant's delayed claim of ownership, contradicted by the intended recipient's denial of receiving the gold for ornament-making, lacked credibility. The Tribunal found no grounds to set aside the impugned orders due to these inconsistencies and upheld the penalties and confiscation. Case-Laws Customs Mon, 09 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154921