https://www.taxtmi.com/caselaws?id=46623 Uncorroborated statements recorded under Section 108 of the Customs Act, 1962 could not sustain a charge under the Foreign Exchange Regulation Act, 1973 where surrounding documentary material, including evidence from Hong Kong Customs, contradicted them. A third-party statement was treated as unreliable in adjudication because cross-examination was denied, and the adjudicating authority was criticised for relying on material not properly formed into the notice and for misappreciating the record. On that evidentiary basis, the charge failed and the appellate decision was upheld. en-us Tue, 19 Feb 2002 00:00:00 +0530 Fri, 23 Jul 2010 10:11:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46623 Uncorroborated statements recorded under Section 108 of the Customs Act, 1962 could not sustain a charge under the Foreign Exchange Regulation Act, 1973 where surrounding documentary material, including evidence from Hong Kong Customs, contradicted them. A third-party statement was treated as unreliable in adjudication because cross-examination was denied, and the adjudicating authority was criticised for relying on material not properly formed into the notice and for misappreciating the record. On that evidentiary basis, the charge failed and the appellate decision was upheld. Case-Laws Customs Tue, 19 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46623