https://www.taxtmi.com/caselaws?id=105843 A penalty under customs law may be sustained on a credible and sufficiently corroborated statement of another person, and the objection based on criminal procedure safeguards failed because the statement was not a confession by the maker against himself. The appellant was therefore held liable under Section 112. The Tribunal also found the penalty excessive in the circumstances, noting no special reason to impose the maximum merely due to the appellant's anti-smuggling role, and reduced the penalty substantially. The finding of liability was upheld, but the quantum was cut down on appellate review. en-us Fri, 23 Oct 1998 00:00:00 +0530 Sat, 10 Mar 2012 11:45:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105843 A penalty under customs law may be sustained on a credible and sufficiently corroborated statement of another person, and the objection based on criminal procedure safeguards failed because the statement was not a confession by the maker against himself. The appellant was therefore held liable under Section 112. The Tribunal also found the penalty excessive in the circumstances, noting no special reason to impose the maximum merely due to the appellant's anti-smuggling role, and reduced the penalty substantially. The finding of liability was upheld, but the quantum was cut down on appellate review. Case-Laws Customs Fri, 23 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105843