https://www.taxtmi.com/caselaws?id=440213 The Tribunal allowed the appeal in a case involving alleged smuggling of gold. The Adjudicating Authority's decision to confiscate the gold and impose a penalty based solely on the appellant's confession was overturned. The Tribunal found that the Department failed to provide sufficient corroborative evidence and violated principles of natural justice. Emphasizing the need for independent corroboration, the Tribunal set aside the decision, highlighting the importance of thorough investigation in such cases. en-us Tue, 04 Jul 2023 00:00:00 +0530 Thu, 13 Jul 2023 07:41:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440213 The Tribunal allowed the appeal in a case involving alleged smuggling of gold. The Adjudicating Authority's decision to confiscate the gold and impose a penalty based solely on the appellant's confession was overturned. The Tribunal found that the Department failed to provide sufficient corroborative evidence and violated principles of natural justice. Emphasizing the need for independent corroboration, the Tribunal set aside the decision, highlighting the importance of thorough investigation in such cases. Case-Laws Customs Tue, 04 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440213