https://www.taxtmi.com/caselaws?id=49981 A retracted statement cannot be used against a respondent unless voluntariness is independently established, especially where surrounding circumstances such as serious illness cast doubt on free consent; on that basis, the statements were treated as unreliable. Confiscation also required strict proof of the statutory ingredients: the department had to prove illegal possession or sale of smuggled goods, and for Indian currency or foreign exchange, a clear nexus with sale proceeds of smuggled goods under the applicable customs provision. Documentary support for the explanation relating to cheques and drafts remained unrebutted, so the seized goods, currency and foreign exchange were held not liable to confiscation and no penalty was warranted. en-us Fri, 07 Apr 2000 00:00:00 +0530 Wed, 18 Aug 2010 18:21:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49981 A retracted statement cannot be used against a respondent unless voluntariness is independently established, especially where surrounding circumstances such as serious illness cast doubt on free consent; on that basis, the statements were treated as unreliable. Confiscation also required strict proof of the statutory ingredients: the department had to prove illegal possession or sale of smuggled goods, and for Indian currency or foreign exchange, a clear nexus with sale proceeds of smuggled goods under the applicable customs provision. Documentary support for the explanation relating to cheques and drafts remained unrebutted, so the seized goods, currency and foreign exchange were held not liable to confiscation and no penalty was warranted. Case-Laws Customs Fri, 07 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49981