https://www.taxtmi.com/caselaws?id=369195 The Court upheld the Tribunal's decision to discard confessional statements under Section 108 of the Customs Act, 1962, as they lacked clear confessions regarding the seized gold being smuggled. The appeal was dismissed in favor of the Respondent-Assessee. Additionally, the Court found that the Respondents had successfully discharged their burden of proof under Section 123 of the Customs Act, regarding the seized gold bars not being smuggled. The Tribunal's decision was upheld, and the appeal was dismissed in favor of the Respondent. en-us Tue, 16 Oct 2018 00:00:00 +0530 Wed, 03 Apr 2019 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369195 The Court upheld the Tribunal's decision to discard confessional statements under Section 108 of the Customs Act, 1962, as they lacked clear confessions regarding the seized gold being smuggled. The appeal was dismissed in favor of the Respondent-Assessee. Additionally, the Court found that the Respondents had successfully discharged their burden of proof under Section 123 of the Customs Act, regarding the seized gold bars not being smuggled. The Tribunal's decision was upheld, and the appeal was dismissed in favor of the Respondent. Case-Laws Customs Tue, 16 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369195