https://www.taxtmi.com/caselaws?id=74268 An official foreign customs record may be treated as a public document and relied upon in customs adjudication as relevant evidence of smuggling, even without oral examination of the foreign signatory. Strict criminal-trial rules of evidence do not apply in the same manner, and the document's probative value may be reinforced by admissions on identity, travel details, and arrival date. Illegal export may be established on a prudent assessment of probabilities and surrounding circumstances rather than mathematical certainty; corroboration is not always indispensable where the record and conduct of the respondent together support the charge. en-us Fri, 16 Sep 1988 00:00:00 +0530 Tue, 07 Jun 2011 17:01:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74268 An official foreign customs record may be treated as a public document and relied upon in customs adjudication as relevant evidence of smuggling, even without oral examination of the foreign signatory. Strict criminal-trial rules of evidence do not apply in the same manner, and the document's probative value may be reinforced by admissions on identity, travel details, and arrival date. Illegal export may be established on a prudent assessment of probabilities and surrounding circumstances rather than mathematical certainty; corroboration is not always indispensable where the record and conduct of the respondent together support the charge. Case-Laws Customs Fri, 16 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74268