https://www.taxtmi.com/caselaws?id=43832 Confiscation of gold ornaments and penalty under the Gold (Control) Act were held unsustainable because the statutory GR 13 register supported lawful possession and no reliable evidence proved a contravention. Statements recorded by customs authorities could be relied on only if voluntary, true, and trustworthy, and the petitioner's statement was discredited by the surrounding circumstances: the register had earlier been found in order, the seized register was not produced despite opportunities, and adverse inference followed against the authorities. Conjectural objections about delay in processing or similarity of ink were insufficient to reject the entries. The confiscation and penalty were quashed, and return of the ornaments was directed. en-us Wed, 10 Mar 1993 00:00:00 +0530 Mon, 21 Jun 2010 13:32:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43832 Confiscation of gold ornaments and penalty under the Gold (Control) Act were held unsustainable because the statutory GR 13 register supported lawful possession and no reliable evidence proved a contravention. Statements recorded by customs authorities could be relied on only if voluntary, true, and trustworthy, and the petitioner's statement was discredited by the surrounding circumstances: the register had earlier been found in order, the seized register was not produced despite opportunities, and adverse inference followed against the authorities. Conjectural objections about delay in processing or similarity of ink were insufficient to reject the entries. The confiscation and penalty were quashed, and return of the ornaments was directed. Case-Laws Customs Wed, 10 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43832