https://www.taxtmi.com/caselaws?id=167215 Customs adjudication under Section 130(1) was treated as a fact-intensive, quasi-judicial process rather than one importing full Criminal Procedure Code or Evidence Act safeguards. Confessional and accomplice evidence could be considered with corroborative material, and a tribunal could prefer an earlier statement if found true and voluntary over later contradictory versions. Findings on the appellants' connection with the lorries and contraband, and the inapplicability of Section 123 where the goods were not recovered from actual possession, were characterised as factual appreciation and not referable questions of law absent perversity or lack of record support. en-us Mon, 17 Sep 1984 00:00:00 +0530 Thu, 11 Dec 2014 17:50:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167215 Customs adjudication under Section 130(1) was treated as a fact-intensive, quasi-judicial process rather than one importing full Criminal Procedure Code or Evidence Act safeguards. Confessional and accomplice evidence could be considered with corroborative material, and a tribunal could prefer an earlier statement if found true and voluntary over later contradictory versions. Findings on the appellants' connection with the lorries and contraband, and the inapplicability of Section 123 where the goods were not recovered from actual possession, were characterised as factual appreciation and not referable questions of law absent perversity or lack of record support. Case-Laws Customs Mon, 17 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167215