https://www.taxtmi.com/caselaws?id=420419 Customs penalties cannot rest solely on inconsistent, retracted or uncorroborated statements recorded under the Customs Act. Where cross-examination is denied and no independent witness, documentary evidence, seizure, recovery or meaningful investigation supports the alleged smuggling chain, such statements do not reliably establish liability. A co-noticee's statement that incriminates others while exculpating its maker lacks substantive evidentiary value without corroboration. Liability under the distinct clauses of Section 112 requires proof of the relevant statutory ingredients, including knowing involvement with goods liable to confiscation. Allegations of earlier smuggling similarly fail without reliable corroborative material. en-us Tue, 29 Mar 2022 00:00:00 +0530 Sat, 02 Apr 2022 08:34:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420419 Customs penalties cannot rest solely on inconsistent, retracted or uncorroborated statements recorded under the Customs Act. Where cross-examination is denied and no independent witness, documentary evidence, seizure, recovery or meaningful investigation supports the alleged smuggling chain, such statements do not reliably establish liability. A co-noticee's statement that incriminates others while exculpating its maker lacks substantive evidentiary value without corroboration. Liability under the distinct clauses of Section 112 requires proof of the relevant statutory ingredients, including knowing involvement with goods liable to confiscation. Allegations of earlier smuggling similarly fail without reliable corroborative material. Case-Laws Customs Tue, 29 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420419