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    <title>2014 (8) TMI 80 - CESTAT NEW DELHI</title>
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    <description>The High Court set aside the confiscation orders of gold and Maruti Van under the Customs Act due to lack of substantial evidence. The appellant&#039;s claim of lawful purchase, supported by documentary evidence and witness testimony, was deemed credible, leading to the dismissal of penalties imposed by the Joint Commissioner of Customs. The Court emphasized the need for corroborative evidence and adherence to statutory requirements, ultimately granting relief to the appellant.</description>
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      <title>2014 (8) TMI 80 - CESTAT NEW DELHI</title>
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      <description>The High Court set aside the confiscation orders of gold and Maruti Van under the Customs Act due to lack of substantial evidence. The appellant&#039;s claim of lawful purchase, supported by documentary evidence and witness testimony, was deemed credible, leading to the dismissal of penalties imposed by the Joint Commissioner of Customs. The Court emphasized the need for corroborative evidence and adherence to statutory requirements, ultimately granting relief to the appellant.</description>
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