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2010 (1) TMI 841 - AT - CustomsSeizure of gold bars of foreign origin - Statements rejected as evidence being not voluntary and true As held by the Apex Court in the Pavunny case (1997 - TMI - 44456 - SUPREME COURT OF INDIA), rule of prudence and practice requires that a Court seeks corroboration of the retracted confession from other evidence, passenger who incriminated the respondent did not appear before the authorities. Other major party to the transactions Shri. John Baretto did not also participate in the proceedings. No corroboratory evidence of the respondent’s involvement was gathered by the revenue - Held that:- No evidence of involvement of the appellant in the offending transactions in the impugned order, Accordingly, appeal filed by appealant allowed, penalty of Rs. 5.00 lakhs was imposed on the appellant without any justification, appeal filed by the Revenue is rejected.
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