https://www.taxtmi.com/caselaws?id=303609 The High Court allowed the appeal in a case involving the confiscation of gold and a Maruti Van under the Customs Act. The Court found that the customs authorities and the Tribunal did not properly consider the burden of proof and the reliance on statements recorded under Section 108. The Court highlighted discrepancies in the statements and the lack of corroborative evidence, leading to the decision to remand the matter back to the Tribunal for reconsideration in line with legal principles and observations in the judgment. en-us Thu, 25 Aug 2011 00:00:00 +0530 Mon, 01 Aug 2022 12:02:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303609 The High Court allowed the appeal in a case involving the confiscation of gold and a Maruti Van under the Customs Act. The Court found that the customs authorities and the Tribunal did not properly consider the burden of proof and the reliance on statements recorded under Section 108. The Court highlighted discrepancies in the statements and the lack of corroborative evidence, leading to the decision to remand the matter back to the Tribunal for reconsideration in line with legal principles and observations in the judgment. Case-Laws Customs Thu, 25 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303609