https://www.taxtmi.com/caselaws?id=449950 An inculpatory statement recorded under Section 108 of the Customs Act, 1962 is admissible and may be used against a co-noticee, but liability for abetment of illegal export cannot rest on that statement alone unless the incriminating assertions are supported by reasonably verifiable corroborative facts or circumstances. On the record described, the alleged supply, transport, payment trail and other linking material were not established, and the appellant's denials remained consistent. Reliance on the co-noticee's uncorroborated statement was therefore unsustainable, and the penalty and finding of liability were set aside. en-us Tue, 20 Feb 2024 00:00:00 +0530 Fri, 23 Feb 2024 08:23:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449950 An inculpatory statement recorded under Section 108 of the Customs Act, 1962 is admissible and may be used against a co-noticee, but liability for abetment of illegal export cannot rest on that statement alone unless the incriminating assertions are supported by reasonably verifiable corroborative facts or circumstances. On the record described, the alleged supply, transport, payment trail and other linking material were not established, and the appellant's denials remained consistent. Reliance on the co-noticee's uncorroborated statement was therefore unsustainable, and the penalty and finding of liability were set aside. Case-Laws Customs Tue, 20 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449950