https://www.taxtmi.com/highlights?id=65846 Penalty u/s 112(b)(i) of the Customs Act 1962 - smuggling - Gold Bars - the statements of the co-noticee cannot be adopted as a legal evidence to penalize the accused unless the same are corroborated with material particulars by independent evidence. The statement of co-accused cannot be used against the appellant, particularly when appellant has denied his involvement in respect of the goods in question - AT en-us Wed, 28 Sep 2022 14:26:33 +0530 Wed, 28 Sep 2022 14:26:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65846 Penalty u/s 112(b)(i) of the Customs Act 1962 - smuggling - Gold Bars - the statements of the co-noticee cannot be adopted as a legal evidence to penalize the accused unless the same are corroborated with material particulars by independent evidence. The statement of co-accused cannot be used against the appellant, particularly when appellant has denied his involvement in respect of the goods in question - AT Highlights Customs Wed, 28 Sep 2022 14:26:33 +0530 https://www.taxtmi.com/highlights?id=65846