https://www.taxtmi.com/caselaws?id=50882 A voluntary confession recorded under Section 108 of the Customs Act was treated as sufficient to sustain penalty under Section 112(b) in quasi-judicial adjudication, and no independent corroboration was insisted upon. A belated retraction made after criminal proceedings had begun was regarded as an afterthought and did not displace the earlier admission. Alleged breach of natural justice also failed because the case rested on the appellants' own statements, no third-party cross-examination was required, and defects said to affect the seizure panchnama were not established as fatal. On that reasoning, the smuggling-related penalties were sustained. en-us Thu, 06 Dec 2001 00:00:00 +0530 Sat, 18 Sep 2010 11:38:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50882 A voluntary confession recorded under Section 108 of the Customs Act was treated as sufficient to sustain penalty under Section 112(b) in quasi-judicial adjudication, and no independent corroboration was insisted upon. A belated retraction made after criminal proceedings had begun was regarded as an afterthought and did not displace the earlier admission. Alleged breach of natural justice also failed because the case rested on the appellants' own statements, no third-party cross-examination was required, and defects said to affect the seizure panchnama were not established as fatal. On that reasoning, the smuggling-related penalties were sustained. Case-Laws Customs Thu, 06 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50882