https://www.taxtmi.com/caselaws?id=81569 Uncorroborated co-accused statements were insufficient to fasten liability for goods found at B-38, Nizamuddin West, because the investigation did not independently establish the appellant's nexus with those premises; the appellant was given the benefit of doubt on that seizure. Foreign-origin notified goods recovered from the appellant's residence and shop remained liable to confiscation under Chapter IVA of the Customs Act, 1962, and penalty was warranted on that basis. Since liability for the B-38 goods was not sustained, the penalty was reduced, while confiscation and penal action for the residence and shop recoveries were maintained. en-us Thu, 26 Sep 1991 00:00:00 +0530 Mon, 27 Jun 2011 15:24:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81569 Uncorroborated co-accused statements were insufficient to fasten liability for goods found at B-38, Nizamuddin West, because the investigation did not independently establish the appellant's nexus with those premises; the appellant was given the benefit of doubt on that seizure. Foreign-origin notified goods recovered from the appellant's residence and shop remained liable to confiscation under Chapter IVA of the Customs Act, 1962, and penalty was warranted on that basis. Since liability for the B-38 goods was not sustained, the penalty was reduced, while confiscation and penal action for the residence and shop recoveries were maintained. Case-Laws Customs Thu, 26 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81569