https://www.taxtmi.com/caselaws?id=753652 Statements recorded during customs investigation and WhatsApp messages cannot be relied on to sustain penal liability unless the statutory requirements for proof and admissibility are strictly met. Where persons whose statements are relied upon are not properly examined or made available for effective cross-examination, and electronic records are not proved in compliance with the prescribed procedure, the material is inadmissible. On that basis, the inference of abetment or participation in misdeclaration cannot stand, and the personal penalty under Section 114(iii) of the Customs Act, 1962 is unsustainable. en-us Thu, 06 Jun 2024 00:00:00 +0530 Thu, 06 Jun 2024 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753652 Statements recorded during customs investigation and WhatsApp messages cannot be relied on to sustain penal liability unless the statutory requirements for proof and admissibility are strictly met. Where persons whose statements are relied upon are not properly examined or made available for effective cross-examination, and electronic records are not proved in compliance with the prescribed procedure, the material is inadmissible. On that basis, the inference of abetment or participation in misdeclaration cannot stand, and the personal penalty under Section 114(iii) of the Customs Act, 1962 is unsustainable. Case-Laws Customs Thu, 06 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753652