https://www.taxtmi.com/caselaws?id=216834 The Tribunal upheld the absolute confiscation of the gold bars and Indian currency, reduced penalties imposed on the appellants, and dismissed the appeals. The judgment highlighted the appellants' failure to substantiate the link between the seized gold and the baggage receipt, affirming findings of smuggling based on corroborated statements and circumstances. en-us Mon, 20 Jun 2011 00:00:00 +0530 Thu, 06 Sep 2012 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216834 The Tribunal upheld the absolute confiscation of the gold bars and Indian currency, reduced penalties imposed on the appellants, and dismissed the appeals. The judgment highlighted the appellants' failure to substantiate the link between the seized gold and the baggage receipt, affirming findings of smuggling based on corroborated statements and circumstances. Case-Laws Customs Mon, 20 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216834