https://www.taxtmi.com/caselaws?id=789315 Customs adjudication may rely on statements, including retracted statements, where independent material such as call records, recoveries, travel details, seizure records or non-retracted admissions corroborates them. Cross-examination is not automatic, and the evidentiary safeguards applicable to statements must be assessed in the adjudicatory context. Confiscation of recovered gold may be sustained where the recovery and supporting evidence establish the contravention. Penalties and related confiscations cannot extend beyond each noticee's proved participation: they require reduction or setting aside where allegations rest only on bare statements, lack a reliable link to recovered goods, or are unsupported by corroborative evidence. en-us Fri, 06 Feb 2026 00:00:00 +0530 Tue, 07 Apr 2026 07:48:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789315 Customs adjudication may rely on statements, including retracted statements, where independent material such as call records, recoveries, travel details, seizure records or non-retracted admissions corroborates them. Cross-examination is not automatic, and the evidentiary safeguards applicable to statements must be assessed in the adjudicatory context. Confiscation of recovered gold may be sustained where the recovery and supporting evidence establish the contravention. Penalties and related confiscations cannot extend beyond each noticee's proved participation: they require reduction or setting aside where allegations rest only on bare statements, lack a reliable link to recovered goods, or are unsupported by corroborative evidence. Case-Laws Customs Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789315