https://www.taxtmi.com/caselaws?id=91033 Section 108 statements, corroborated by the seizure circumstances, were treated as sufficient to sustain the finding of smuggling, and the plea of involuntariness or later retraction did not displace that evidence. The absence of cross-examination of the panch witness or seizing officers was held not to amount to a breach of natural justice on these facts. However, the appellants were found to be only commission agents and not the principal organisers of the smuggling operation, so the liability to penalty was maintained but the quantum was reduced accordingly. en-us Fri, 28 May 1999 00:00:00 +0530 Thu, 13 Oct 2011 13:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91033 Section 108 statements, corroborated by the seizure circumstances, were treated as sufficient to sustain the finding of smuggling, and the plea of involuntariness or later retraction did not displace that evidence. The absence of cross-examination of the panch witness or seizing officers was held not to amount to a breach of natural justice on these facts. However, the appellants were found to be only commission agents and not the principal organisers of the smuggling operation, so the liability to penalty was maintained but the quantum was reduced accordingly. Case-Laws Customs Fri, 28 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91033