https://www.taxtmi.com/caselaws?id=49163 The court upheld the confiscation of goods but set aside the imposition of a personal penalty in a case involving the Collector of Customs, Ahmedabad. The judgment highlighted discrepancies in evidence, including contradictions in witness testimonies and lack of independent corroboration, weakening the case against the applicant. While the confiscation of goods was affirmed under the Customs Act, 1962, the penalty was waived due to insufficient evidence, granting the applicant the benefit of doubt. Ultimately, the revision application was disposed of with the goods confiscated, penalties annulled, and a warning issued for a minor offense. en-us Tue, 14 Dec 1993 00:00:00 +0530 Thu, 12 Aug 2010 11:55:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49163 The court upheld the confiscation of goods but set aside the imposition of a personal penalty in a case involving the Collector of Customs, Ahmedabad. The judgment highlighted discrepancies in evidence, including contradictions in witness testimonies and lack of independent corroboration, weakening the case against the applicant. While the confiscation of goods was affirmed under the Customs Act, 1962, the penalty was waived due to insufficient evidence, granting the applicant the benefit of doubt. Ultimately, the revision application was disposed of with the goods confiscated, penalties annulled, and a warning issued for a minor offense. Case-Laws Customs Tue, 14 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49163