https://www.taxtmi.com/caselaws?id=438099 The tribunal upheld the orders of the Commissioner (Appeals) and dismissed the appeal filed by the appellant. It emphasized that the voluntary statements of the accused and co-accused were considered binding and credible, leading to the confiscation of the foreign origin goods and imposition of penalties under section 112 of the Customs Act. The tribunal found that the failure of cross-examination did not violate the principles of natural justice, relying on previous judicial authorities supporting the evidentiary value of voluntary statements. en-us Tue, 16 May 2023 00:00:00 +0530 Tue, 23 May 2023 08:12:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438099 The tribunal upheld the orders of the Commissioner (Appeals) and dismissed the appeal filed by the appellant. It emphasized that the voluntary statements of the accused and co-accused were considered binding and credible, leading to the confiscation of the foreign origin goods and imposition of penalties under section 112 of the Customs Act. The tribunal found that the failure of cross-examination did not violate the principles of natural justice, relying on previous judicial authorities supporting the evidentiary value of voluntary statements. Case-Laws Customs Tue, 16 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438099