https://www.taxtmi.com/caselaws?id=445731 Retracted statements cannot, by themselves, establish liability where they were not tested in accordance with Section 138B of the Customs Act, 1962. The record must show compliance with the statutory requirement for treating such statements as evidence; otherwise, contemporaneous documentary material carries greater weight. Where stuffing and sealing records remain intact and the alleged orchestration of the export attempt is not traced, active participation in the attempted export of prohibited goods is not proved with cogent evidence. On that footing, penalty under Section 114(i) is unsustainable. en-us Thu, 16 Nov 2023 00:00:00 +0530 Thu, 25 Apr 2024 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445731 Retracted statements cannot, by themselves, establish liability where they were not tested in accordance with Section 138B of the Customs Act, 1962. The record must show compliance with the statutory requirement for treating such statements as evidence; otherwise, contemporaneous documentary material carries greater weight. Where stuffing and sealing records remain intact and the alleged orchestration of the export attempt is not traced, active participation in the attempted export of prohibited goods is not proved with cogent evidence. On that footing, penalty under Section 114(i) is unsustainable. Case-Laws Customs Thu, 16 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445731