https://www.taxtmi.com/caselaws?id=448587 CESTAT Ahmedabad set aside penalties and confiscation orders against appellant in red sander wood smuggling case. Tribunal found adjudicating authority relied on disputed confessional statements obtained under duress without determining their voluntariness, ignored appellant's retraction through affidavit, and denied cross-examination of key witnesses. Cross-examination of marble company officials revealed appellant had no role in alleged smuggling activities. Regarding confiscated cash of Rs. 7,50,000, tribunal held revenue failed to prove money represented sale proceeds of smuggled goods despite appellant producing bank statements justifying cash withdrawal. Absolute confiscation was contrary to law without establishing connection to smuggling proceeds. Appeal allowed with directions to release seized currency. en-us Mon, 22 Jan 2024 00:00:00 +0530 Wed, 24 Jan 2024 07:56:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448587 CESTAT Ahmedabad set aside penalties and confiscation orders against appellant in red sander wood smuggling case. Tribunal found adjudicating authority relied on disputed confessional statements obtained under duress without determining their voluntariness, ignored appellant's retraction through affidavit, and denied cross-examination of key witnesses. Cross-examination of marble company officials revealed appellant had no role in alleged smuggling activities. Regarding confiscated cash of Rs. 7,50,000, tribunal held revenue failed to prove money represented sale proceeds of smuggled goods despite appellant producing bank statements justifying cash withdrawal. Absolute confiscation was contrary to law without establishing connection to smuggling proceeds. Appeal allowed with directions to release seized currency. Case-Laws Customs Mon, 22 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448587