https://www.taxtmi.com/caselaws?id=80379 Statements recorded under Section 108 of the Customs Act were held admissible in adjudication despite later retraction, because the persons were under customs enquiry rather than criminal prosecution and Article 20(3) did not bar reliance on them in the manner argued. Corroboration from seizure records, diaries, hotel records, and other circumstantial material strengthened their evidentiary value. On penalties, the record was sufficient to sustain penalties against Raj Kishore Gupta, Raghunandan Jalan, and Om Prakash Jalan, whose conduct and incriminating material linked them to the contraband activity. The material against Vinod Bansal was found insufficient, as acquaintance and diary references alone did not establish involvement in disposal of smuggled gold. en-us Mon, 30 Oct 1989 00:00:00 +0530 Thu, 16 Jun 2011 14:50:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80379 Statements recorded under Section 108 of the Customs Act were held admissible in adjudication despite later retraction, because the persons were under customs enquiry rather than criminal prosecution and Article 20(3) did not bar reliance on them in the manner argued. Corroboration from seizure records, diaries, hotel records, and other circumstantial material strengthened their evidentiary value. On penalties, the record was sufficient to sustain penalties against Raj Kishore Gupta, Raghunandan Jalan, and Om Prakash Jalan, whose conduct and incriminating material linked them to the contraband activity. The material against Vinod Bansal was found insufficient, as acquaintance and diary references alone did not establish involvement in disposal of smuggled gold. Case-Laws Customs Mon, 30 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80379