https://www.taxtmi.com/caselaws?id=794588 Retracted statements, when uncorroborated and left untested by cross-examination, cannot by themselves sustain allegations of diversion of export goods or misuse of the duty drawback scheme. The panchnama also carried no evidentiary weight because the panch witnesses were not examined, leaving the factual foundation unreliable. Denial of cross-examination and an effective opportunity of hearing was treated as a serious procedural defect offending natural justice. On that record, confiscation, duty drawback and customs duty demands, and associated penalties, could not survive without independent corroboration of the Revenue's case. en-us Mon, 06 Jul 2026 00:00:00 +0530 Wed, 08 Jul 2026 09:08:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794588 Retracted statements, when uncorroborated and left untested by cross-examination, cannot by themselves sustain allegations of diversion of export goods or misuse of the duty drawback scheme. The panchnama also carried no evidentiary weight because the panch witnesses were not examined, leaving the factual foundation unreliable. Denial of cross-examination and an effective opportunity of hearing was treated as a serious procedural defect offending natural justice. On that record, confiscation, duty drawback and customs duty demands, and associated penalties, could not survive without independent corroboration of the Revenue's case. Case-Laws Customs Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794588