https://www.taxtmi.com/caselaws?id=438015 Denial of cross-examination did not vitiate confiscation and penalty proceedings because the case rested on the appellants' own un-retracted statements, corroborated by search recoveries and documents, rather than exclusively on the principal witness. Confiscation of foreign currency and gold was also upheld because the record showed a concealed and coordinated smuggling scheme; the absence of recovery from the customs area did not defeat confiscability where illegal export of currency and attempted illegal import of gold were otherwise established. The challenge to the impugned orders therefore failed in full. en-us Fri, 19 May 2023 00:00:00 +0530 Sat, 20 May 2023 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438015 Denial of cross-examination did not vitiate confiscation and penalty proceedings because the case rested on the appellants' own un-retracted statements, corroborated by search recoveries and documents, rather than exclusively on the principal witness. Confiscation of foreign currency and gold was also upheld because the record showed a concealed and coordinated smuggling scheme; the absence of recovery from the customs area did not defeat confiscability where illegal export of currency and attempted illegal import of gold were otherwise established. The challenge to the impugned orders therefore failed in full. Case-Laws Customs Fri, 19 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438015