https://www.taxtmi.com/caselaws?id=780743 Penal consequences under the Customs Act, 1962 cannot rest principally on recorded statements and cash recovery unless the material is independently corroborated and the affected party is given a fair opportunity to cross-examine. The text notes that the statements were later retracted at the first available opportunity, while the cash seized from the residential premises was not linked by specific independent evidence to any smuggling activity. In the absence of corroboration and effective cross-examination, the evidentiary foundation was treated as insufficient, and the penalty and connected confiscation findings were set aside. en-us Mon, 03 Nov 2025 00:00:00 +0530 Wed, 05 Nov 2025 08:35:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780743 Penal consequences under the Customs Act, 1962 cannot rest principally on recorded statements and cash recovery unless the material is independently corroborated and the affected party is given a fair opportunity to cross-examine. The text notes that the statements were later retracted at the first available opportunity, while the cash seized from the residential premises was not linked by specific independent evidence to any smuggling activity. In the absence of corroboration and effective cross-examination, the evidentiary foundation was treated as insufficient, and the penalty and connected confiscation findings were set aside. Case-Laws Customs Mon, 03 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780743