https://www.taxtmi.com/caselaws?id=167570 The Tribunal allowed both appeals, rejecting the appellant's confessional statement as involuntary, finding the presumption under Section 123 of the Customs Act inapplicable, and deeming the evidence insufficient to prove the charges. Consequently, the penalties imposed under Section 112(b) of the Customs Act and Section 74 of the Gold Control Act were vacated, giving the appellant the benefit of doubt. en-us Mon, 27 May 1985 00:00:00 +0530 Wed, 24 Dec 2014 17:54:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167570 The Tribunal allowed both appeals, rejecting the appellant's confessional statement as involuntary, finding the presumption under Section 123 of the Customs Act inapplicable, and deeming the evidence insufficient to prove the charges. Consequently, the penalties imposed under Section 112(b) of the Customs Act and Section 74 of the Gold Control Act were vacated, giving the appellant the benefit of doubt. Case-Laws Central Excise Mon, 27 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167570