https://www.taxtmi.com/caselaws?id=115417 In customs adjudication, witness statements recorded under Section 108 may be relied upon even when the witnesses are not produced for cross-examination, where securing them is impracticable and delay or expense would be considerable. The Tribunal also found that contemporaneous records, official statements, surrounding circumstances, and the connected criminal finding supported the conclusion that smuggled gold was carried in the vehicle. It further stated that a single trustworthy witness and departmental evidence may establish smuggling, and that acquittal in criminal proceedings does not by itself bar penalty or confiscation under the Customs Act. en-us Mon, 13 Dec 2004 00:00:00 +0530 Thu, 12 Oct 2017 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115417 In customs adjudication, witness statements recorded under Section 108 may be relied upon even when the witnesses are not produced for cross-examination, where securing them is impracticable and delay or expense would be considerable. The Tribunal also found that contemporaneous records, official statements, surrounding circumstances, and the connected criminal finding supported the conclusion that smuggled gold was carried in the vehicle. It further stated that a single trustworthy witness and departmental evidence may establish smuggling, and that acquittal in criminal proceedings does not by itself bar penalty or confiscation under the Customs Act. Case-Laws Customs Mon, 13 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115417