https://www.taxtmi.com/caselaws?id=82508 Penalty under the Customs Act could not be sustained where the only link to the appellant was retracted and mutually inconsistent statements of co-accused and witnesses. The evidence lacked independent corroboration in material particulars, and seizure of contraband alone did not establish the appellant's personal complicity in the alleged smuggling transaction. Applying the settled rule that retracted confessional or accomplice evidence is weak and cannot safely found liability without strong corroboration, the material was held unreliable and the penalty was rejected in favour of the appellant. en-us Mon, 03 Feb 1992 00:00:00 +0530 Tue, 05 Jul 2011 15:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82508 Penalty under the Customs Act could not be sustained where the only link to the appellant was retracted and mutually inconsistent statements of co-accused and witnesses. The evidence lacked independent corroboration in material particulars, and seizure of contraband alone did not establish the appellant's personal complicity in the alleged smuggling transaction. Applying the settled rule that retracted confessional or accomplice evidence is weak and cannot safely found liability without strong corroboration, the material was held unreliable and the penalty was rejected in favour of the appellant. Case-Laws Customs Mon, 03 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82508