https://www.taxtmi.com/caselaws?id=87770 A retracted statement recorded under Section 108 of the Customs Act can still support a penalty where it is shown to be voluntary, detailed and materially corroborated by other evidence, including the statement of a co-accused and surrounding circumstances. Retraction alone does not erase evidentiary value, and customs adjudication is decided on a preponderance of probabilities rather than criminal trial standards. On that basis, the penalty was upheld and the appeal rejected. en-us Fri, 23 May 1997 00:00:00 +0530 Sat, 10 Sep 2011 12:03:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87770 A retracted statement recorded under Section 108 of the Customs Act can still support a penalty where it is shown to be voluntary, detailed and materially corroborated by other evidence, including the statement of a co-accused and surrounding circumstances. Retraction alone does not erase evidentiary value, and customs adjudication is decided on a preponderance of probabilities rather than criminal trial standards. On that basis, the penalty was upheld and the appeal rejected. Case-Laws Customs Fri, 23 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87770