https://www.taxtmi.com/caselaws?id=374838 Confiscation and penalty could not be sustained where the customs case rested only on retracted confessional statements recorded during investigation. With no independent evidence of smuggling, no examination of the makers of the statements in adjudication, and no compliance with the statutory conditions governing reliance on such statements, the evidentiary basis was insufficient. The court noted that general burden principles in smuggling matters do not dispense with the need for supporting material, and a retracted confession cannot be the sole foundation for adverse action against co-noticees. The Tribunal's order setting aside the confiscation and penalty was affirmed, and the appeals failed for want of any substantial question of law. en-us Tue, 05 Feb 2019 00:00:00 +0530 Mon, 24 Jun 2019 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374838 Confiscation and penalty could not be sustained where the customs case rested only on retracted confessional statements recorded during investigation. With no independent evidence of smuggling, no examination of the makers of the statements in adjudication, and no compliance with the statutory conditions governing reliance on such statements, the evidentiary basis was insufficient. The court noted that general burden principles in smuggling matters do not dispense with the need for supporting material, and a retracted confession cannot be the sole foundation for adverse action against co-noticees. The Tribunal's order setting aside the confiscation and penalty was affirmed, and the appeals failed for want of any substantial question of law. Case-Laws Customs Tue, 05 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374838