https://www.taxtmi.com/caselaws?id=72480 Corroborated inculpatory statements were treated as reliable and voluntary in customs adjudication, so later retractions did not displace the evidence against the appellants. The plea of illegal detention failed because there was no contemporaneous protest and no cross-examination of customs officers was pursued. The Tribunal also distinguished criminal trial safeguards, stating that adjudication under the Customs Act is not controlled by Evidence Act restrictions in the same manner, and that accomplice-like statements may be relied on if they are credible and corroborated. The criminal acquittal did not affect the adjudicatory finding, and the penalties under Section 112(b)(i) were upheld. en-us Mon, 24 Mar 1986 00:00:00 +0530 Thu, 19 May 2011 18:01:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72480 Corroborated inculpatory statements were treated as reliable and voluntary in customs adjudication, so later retractions did not displace the evidence against the appellants. The plea of illegal detention failed because there was no contemporaneous protest and no cross-examination of customs officers was pursued. The Tribunal also distinguished criminal trial safeguards, stating that adjudication under the Customs Act is not controlled by Evidence Act restrictions in the same manner, and that accomplice-like statements may be relied on if they are credible and corroborated. The criminal acquittal did not affect the adjudicatory finding, and the penalties under Section 112(b)(i) were upheld. Case-Laws Central Excise Mon, 24 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72480