https://www.taxtmi.com/caselaws?id=48608 The Government concluded that the principles of natural justice were not violated in the proceedings, emphasizing that cross-examination is not mandatory in customs cases. Confessional statements made before customs officials were deemed valid evidence, even if retracted later. The penalty imposed on the applicant for violating the Customs Act and the Foreign Exchange Regulation Act was upheld due to strong evidence of his involvement in smuggling activities. The Government found the penalty justified based on the established culpability of the applicant. en-us Thu, 28 Feb 2002 00:00:00 +0530 Thu, 05 Aug 2010 13:23:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48608 The Government concluded that the principles of natural justice were not violated in the proceedings, emphasizing that cross-examination is not mandatory in customs cases. Confessional statements made before customs officials were deemed valid evidence, even if retracted later. The penalty imposed on the applicant for violating the Customs Act and the Foreign Exchange Regulation Act was upheld due to strong evidence of his involvement in smuggling activities. The Government found the penalty justified based on the established culpability of the applicant. Case-Laws Customs Thu, 28 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48608