https://www.taxtmi.com/caselaws?id=208350 Statements recorded under the Customs Act were treated as admissible in confiscation and penalty proceedings, and the seizure-day statement was accepted as voluntary because it preceded the alleged custodial period. Recovery of concealed gold, the petitioner's admission, and surrounding circumstances were sufficient to establish involvement in smuggling. The penalty was therefore sustained as valid, but the quantum was moderated in view of the petitioner's limited role and financial background, resulting in a reduced penalty. en-us Tue, 09 Feb 2010 00:00:00 +0530 Tue, 10 Jan 2012 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208350 Statements recorded under the Customs Act were treated as admissible in confiscation and penalty proceedings, and the seizure-day statement was accepted as voluntary because it preceded the alleged custodial period. Recovery of concealed gold, the petitioner's admission, and surrounding circumstances were sufficient to establish involvement in smuggling. The penalty was therefore sustained as valid, but the quantum was moderated in view of the petitioner's limited role and financial background, resulting in a reduced penalty. Case-Laws Customs Tue, 09 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208350