https://www.taxtmi.com/caselaws?id=786151 Admissibility of recorded customs statements was contested because the prescribed procedural safeguards for special confiscation were not followed; the tribunal found those statements irrelevant where the procedure was not complied with, and consequently penalties imposed under the customs penalty provision could not be sustained. Separately, seized gold bars were not held to be smuggled after production of supporting documents; on those bases the penalties were set aside and the appeals allowed. en-us Fri, 06 Feb 2026 00:00:00 +0530 Sat, 07 Feb 2026 07:19:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786151 Admissibility of recorded customs statements was contested because the prescribed procedural safeguards for special confiscation were not followed; the tribunal found those statements irrelevant where the procedure was not complied with, and consequently penalties imposed under the customs penalty provision could not be sustained. Separately, seized gold bars were not held to be smuggled after production of supporting documents; on those bases the penalties were set aside and the appeals allowed. Case-Laws Customs Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786151