https://www.taxtmi.com/caselaws?id=33971 The Court upheld the absolute confiscation of contraband gold by Customs authorities under Section 125 of the Customs Act, 1962. The Appellant's arguments regarding burden of proof, evidentiary value of retracted statements, and ownership claims were dismissed. The Court emphasized the admissibility of the Appellant's statement under Section 108 of the Customs Act as crucial evidence. Despite the acquittal in a related prosecution case, the Court found justification for the confiscation based on the suspicious nature of the gold's ownership and its restricted import status. en-us Mon, 22 Dec 2008 00:00:00 +0530 Tue, 30 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33971 The Court upheld the absolute confiscation of contraband gold by Customs authorities under Section 125 of the Customs Act, 1962. The Appellant's arguments regarding burden of proof, evidentiary value of retracted statements, and ownership claims were dismissed. The Court emphasized the admissibility of the Appellant's statement under Section 108 of the Customs Act as crucial evidence. Despite the acquittal in a related prosecution case, the Court found justification for the confiscation based on the suspicious nature of the gold's ownership and its restricted import status. Case-Laws Customs Mon, 22 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33971