https://www.taxtmi.com/caselaws?id=182143 The article concerns customs adjudication over the genuineness of a baggage receipt, the evidentiary value of retraction statements, and the legality of absolute confiscation of gold biscuits and seized Indian currency without an option of redemption on payment of fine. These questions were treated as substantial questions of law, indicating that the dispute turned on the Tribunal's approach to documentary proof, retraction evidence, and the scope of confiscation powers. The appeal was admitted on these questions and directed to be heard together with the connected appeal. en-us Tue, 17 Sep 2013 00:00:00 +0530 Tue, 03 May 2016 16:22:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182143 The article concerns customs adjudication over the genuineness of a baggage receipt, the evidentiary value of retraction statements, and the legality of absolute confiscation of gold biscuits and seized Indian currency without an option of redemption on payment of fine. These questions were treated as substantial questions of law, indicating that the dispute turned on the Tribunal's approach to documentary proof, retraction evidence, and the scope of confiscation powers. The appeal was admitted on these questions and directed to be heard together with the connected appeal. Case-Laws Customs Tue, 17 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182143