https://www.taxtmi.com/caselaws?id=85632 Unreliable identification evidence and unsupported surrounding circumstances were insufficient to sustain a smuggling-related penalty against one noticee, where the driver's statement changed and the record created doubt about the person allegedly present. The penalties against that noticee were set aside. By contrast, an inculpatory statement admitting involvement was treated as reliable despite later retraction, which was regarded as an afterthought, and the absence of cross-examination did not defeat liability. The second noticee's participation was therefore established, but the penalties were reduced as excessive in the circumstances. en-us Tue, 30 Apr 1996 00:00:00 +0530 Sat, 06 Aug 2011 12:38:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85632 Unreliable identification evidence and unsupported surrounding circumstances were insufficient to sustain a smuggling-related penalty against one noticee, where the driver's statement changed and the record created doubt about the person allegedly present. The penalties against that noticee were set aside. By contrast, an inculpatory statement admitting involvement was treated as reliable despite later retraction, which was regarded as an afterthought, and the absence of cross-examination did not defeat liability. The second noticee's participation was therefore established, but the penalties were reduced as excessive in the circumstances. Case-Laws Customs Tue, 30 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85632