https://www.taxtmi.com/caselaws?id=395664 Customs Act adjudication under Chapter XIV permits an Additional Commissioner to exercise Commissioner-level authority through the statutory definition in Section 2(8), while Section 122 allocates confiscation powers by goods value and officer rank. Statements voluntarily recorded before customs officers under Section 108 may support a penalty for smuggling when corroborated by surrounding material, including communications, and when no timely retraction or credible coercion is shown. On these principles, the competence challenge failed, and the confiscation and penalty under Section 112(a) remained undisturbed. en-us Wed, 11 Mar 2020 00:00:00 +0530 Sat, 21 Nov 2020 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395664 Customs Act adjudication under Chapter XIV permits an Additional Commissioner to exercise Commissioner-level authority through the statutory definition in Section 2(8), while Section 122 allocates confiscation powers by goods value and officer rank. Statements voluntarily recorded before customs officers under Section 108 may support a penalty for smuggling when corroborated by surrounding material, including communications, and when no timely retraction or credible coercion is shown. On these principles, the competence challenge failed, and the confiscation and penalty under Section 112(a) remained undisturbed. Case-Laws Customs Wed, 11 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395664