https://www.taxtmi.com/caselaws?id=97447 Penalty under the Customs Act could not be sustained where the only incriminating material was a later disclosure statement made before the CBI by a co-noticee. No statement under Section 108 implicated the appellant, and no other reliable evidence connected the appellant with the alleged offence. A post-registration disclosure, by itself, was held insufficient to justify penal consequences. The penalty order was therefore set aside for want of adequate incriminating material. en-us Tue, 08 Jun 1999 00:00:00 +0530 Mon, 16 Jan 2012 17:17:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97447 Penalty under the Customs Act could not be sustained where the only incriminating material was a later disclosure statement made before the CBI by a co-noticee. No statement under Section 108 implicated the appellant, and no other reliable evidence connected the appellant with the alleged offence. A post-registration disclosure, by itself, was held insufficient to justify penal consequences. The penalty order was therefore set aside for want of adequate incriminating material. Case-Laws Customs Tue, 08 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97447