https://www.taxtmi.com/caselaws?id=437865 CESTAT Kolkata allowed the appeal and set aside the penalty imposed on the appellant for alleged smuggling of gold and related Indian currency. The Tribunal held that the Revenue's case was founded solely on the uncorroborated statement of a co-accused, which is a weak form of evidence and, without independent corroboration, insufficient to establish involvement in smuggling. It further held that the mandatory procedure under Section 138B of the Customs Act, 1962, was not followed, as the co-accused was neither examined by the adjudicating authority nor offered for cross-examination. Consequently, the impugned findings lacked admissible evidentiary support and could not sustain the penalty. en-us Fri, 12 May 2023 00:00:00 +0530 Tue, 02 Dec 2025 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437865 CESTAT Kolkata allowed the appeal and set aside the penalty imposed on the appellant for alleged smuggling of gold and related Indian currency. The Tribunal held that the Revenue's case was founded solely on the uncorroborated statement of a co-accused, which is a weak form of evidence and, without independent corroboration, insufficient to establish involvement in smuggling. It further held that the mandatory procedure under Section 138B of the Customs Act, 1962, was not followed, as the co-accused was neither examined by the adjudicating authority nor offered for cross-examination. Consequently, the impugned findings lacked admissible evidentiary support and could not sustain the penalty. Case-Laws Customs Fri, 12 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437865