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    <title>1999 (1) TMI 37 - HIGH COURT OF KERALA AT ERNAKULAM</title>
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    <description>The High Court reviewed the confiscation of 30 gold biscuits by Customs authorities from the first petitioner, who received them from the second petitioner, an eligible passenger who legally imported the gold. The court found discrepancies in the evidence and retraction of statements by the petitioners. Emphasizing the importance of proper evaluation of evidence, the court criticized the lack of thorough inquiry by authorities. Ultimately, due to insufficient evidence and perversity in decision-making, the court quashed the statutory orders, directing the return of the seized gold biscuits to the first petitioner.</description>
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    <pubDate>Tue, 05 Jan 1999 00:00:00 +0530</pubDate>
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      <title>1999 (1) TMI 37 - HIGH COURT OF KERALA AT ERNAKULAM</title>
      <link>https://www.taxtmi.com/caselaws?id=45050</link>
      <description>The High Court reviewed the confiscation of 30 gold biscuits by Customs authorities from the first petitioner, who received them from the second petitioner, an eligible passenger who legally imported the gold. The court found discrepancies in the evidence and retraction of statements by the petitioners. Emphasizing the importance of proper evaluation of evidence, the court criticized the lack of thorough inquiry by authorities. Ultimately, due to insufficient evidence and perversity in decision-making, the court quashed the statutory orders, directing the return of the seized gold biscuits to the first petitioner.</description>
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      <pubDate>Tue, 05 Jan 1999 00:00:00 +0530</pubDate>
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