https://www.taxtmi.com/caselaws?id=96059 Statements recorded under Section 108 of the Customs Act were treated as substantive evidence capable of supporting penal action, and statements of co-noticees implicating the applicants could also be used against them. On that settled legal position, independent corroboration was not required to sustain reliance on those statements. The reference applications were therefore rejected because the proposed question was answered against the applicants. en-us Fri, 02 Feb 2001 00:00:00 +0530 Fri, 16 Dec 2011 18:36:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96059 Statements recorded under Section 108 of the Customs Act were treated as substantive evidence capable of supporting penal action, and statements of co-noticees implicating the applicants could also be used against them. On that settled legal position, independent corroboration was not required to sustain reliance on those statements. The reference applications were therefore rejected because the proposed question was answered against the applicants. Case-Laws Customs Fri, 02 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96059