https://www.taxtmi.com/caselaws?id=166037 Penal proceedings under the Customs Act were treated as quasi-criminal, so a co-accused's statement required corroboration in material particulars before penalty could be sustained. As no incriminating material was found in the appellant's residential or business premises and no independent evidence supported the statement, suspicion alone was held insufficient to replace proof. The penalty under Section 112 was therefore not warranted by law and was set aside. en-us Wed, 16 Mar 1983 00:00:00 +0530 Sat, 23 Aug 2014 12:40:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166037 Penal proceedings under the Customs Act were treated as quasi-criminal, so a co-accused's statement required corroboration in material particulars before penalty could be sustained. As no incriminating material was found in the appellant's residential or business premises and no independent evidence supported the statement, suspicion alone was held insufficient to replace proof. The penalty under Section 112 was therefore not warranted by law and was set aside. Case-Laws Customs Wed, 16 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166037