https://www.taxtmi.com/caselaws?id=167512 The court upheld the imposition of a redemption fine and penalty under the Customs Act, 1962 on the appellant for possession of smuggled goods, specifically snail tongues suspected to be of foreign origin. Despite the appellant's challenges to the reliability of statements and burden of proof, inconsistencies in explanations and corroborating evidence led the court to affirm the smuggling charges. The court referenced prior rulings on proving foreign origin and illicit importation, modifying the fines and penalties to Rs. 5,000 and Rs. 1,000, respectively, while dismissing the appeal with these adjustments. en-us Fri, 15 Mar 1985 00:00:00 +0530 Tue, 23 Dec 2014 10:24:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167512 The court upheld the imposition of a redemption fine and penalty under the Customs Act, 1962 on the appellant for possession of smuggled goods, specifically snail tongues suspected to be of foreign origin. Despite the appellant's challenges to the reliability of statements and burden of proof, inconsistencies in explanations and corroborating evidence led the court to affirm the smuggling charges. The court referenced prior rulings on proving foreign origin and illicit importation, modifying the fines and penalties to Rs. 5,000 and Rs. 1,000, respectively, while dismissing the appeal with these adjustments. Case-Laws Customs Fri, 15 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167512