https://www.taxtmi.com/highlights?id=98512 Customs adjudication in gold smuggling matters turns on the proved seizure, corroboration and nexus, not on untested allegations of a larger conspiracy. The Tribunal treated retracted statements under Section 108 as usable only where supported by independent material such as call data, travel records, recoveries, money trails and other surrounding circumstances, and it held that cross-examination is not an absolute right in quasi-judicial proceedings. Where the department proved a nexus, penalties and confiscation were sustained or reduced; where corroboration was absent, penalties and related confiscations were set aside. en-us Tue, 07 Apr 2026 07:48:40 +0530 Tue, 07 Apr 2026 07:48:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=98512 Customs adjudication in gold smuggling matters turns on the proved seizure, corroboration and nexus, not on untested allegations of a larger conspiracy. The Tribunal treated retracted statements under Section 108 as usable only where supported by independent material such as call data, travel records, recoveries, money trails and other surrounding circumstances, and it held that cross-examination is not an absolute right in quasi-judicial proceedings. Where the department proved a nexus, penalties and confiscation were sustained or reduced; where corroboration was absent, penalties and related confiscations were set aside. Highlights Customs Tue, 07 Apr 2026 07:48:40 +0530 https://www.taxtmi.com/highlights?id=98512