https://www.taxtmi.com/caselaws?id=789315 In customs adjudication, statements recorded under Section 108 of the Customs Act, 1962, including retracted statements, may be relied on only where corroborated by independent material; cross-examination is not automatic, and Section 138B was treated as inapplicable in the manner urged. The article notes that corroboration from call records, travel details, seizure material, recoveries and other admissions supported reliance in some matters, while bare statements alone were insufficient in others. Penalties and confiscations were sustained only to the extent proved by evidence: confiscation of the recovered gold was upheld, but broad allegations of large-scale smuggling could not be imposed uniformly without proof, leading to reductions and setting aside of several penalties and confiscations. 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 In customs adjudication, statements recorded under Section 108 of the Customs Act, 1962, including retracted statements, may be relied on only where corroborated by independent material; cross-examination is not automatic, and Section 138B was treated as inapplicable in the manner urged. The article notes that corroboration from call records, travel details, seizure material, recoveries and other admissions supported reliance in some matters, while bare statements alone were insufficient in others. Penalties and confiscations were sustained only to the extent proved by evidence: confiscation of the recovered gold was upheld, but broad allegations of large-scale smuggling could not be imposed uniformly without proof, leading to reductions and setting aside of several penalties and confiscations. Case-Laws Customs Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789315