https://www.taxtmi.com/caselaws?id=93563 Delayed and unexplained retraction of incriminating statements does not automatically erase their evidentiary value; the Tribunal noted that such statements may still support penalty against another person even without independent corroboration of physical presence. Telephone-call evidence was treated as insufficient on its own to prove presence, but it did not displace the statements implicating the appellant. On that reasoning, the penalty was upheld and the appeals were dismissed. en-us Mon, 08 May 2000 00:00:00 +0530 Mon, 14 Nov 2011 14:21:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93563 Delayed and unexplained retraction of incriminating statements does not automatically erase their evidentiary value; the Tribunal noted that such statements may still support penalty against another person even without independent corroboration of physical presence. Telephone-call evidence was treated as insufficient on its own to prove presence, but it did not displace the statements implicating the appellant. On that reasoning, the penalty was upheld and the appeals were dismissed. Case-Laws Customs Mon, 08 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93563