https://www.taxtmi.com/caselaws?id=173407 In customs smuggling proceedings, the department may prove smuggled goods and the respondent's involvement through admissible circumstantial and testimonial material meeting the standard of legal probability, including Section 108 statements. Strict rules of evidence do not apply, though natural justice remains necessary. On the facts, interception near the Indo-Nepal border, seizure of the goods and vehicle, repeated summons, and transport officials' statements supported the finding of attempted export of red sandalwood. The HC held that the Tribunal was not justified in disturbing concurrent factual findings of the original authority and the Commissioner (Appeals), and restored confiscation and penalty. en-us Tue, 09 Mar 2010 00:00:00 +0530 Fri, 27 Jul 2018 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173407 In customs smuggling proceedings, the department may prove smuggled goods and the respondent's involvement through admissible circumstantial and testimonial material meeting the standard of legal probability, including Section 108 statements. Strict rules of evidence do not apply, though natural justice remains necessary. On the facts, interception near the Indo-Nepal border, seizure of the goods and vehicle, repeated summons, and transport officials' statements supported the finding of attempted export of red sandalwood. The HC held that the Tribunal was not justified in disturbing concurrent factual findings of the original authority and the Commissioner (Appeals), and restored confiscation and penalty. Case-Laws Customs Tue, 09 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173407