https://www.taxtmi.com/caselaws?id=794710 A customs penalty cannot rest solely on a retracted statement and an uncorroborated co-noticee or carrier statement under Section 108 of the Customs Act, 1962. The Tribunal noted that the appellant's statement was retracted at the earliest opportunity, the other statements did not consistently support the allegation, and no independent material such as recovery, document trail, or other corroboration linked the appellant to the alleged smuggling. It further stated that statements under Section 108 must meet minimum safeguards of voluntariness and reliability. On that basis, the penalty was held not sustainable in law and was set aside. en-us Mon, 06 Jul 2026 00:00:00 +0530 Fri, 10 Jul 2026 07:39:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794710 A customs penalty cannot rest solely on a retracted statement and an uncorroborated co-noticee or carrier statement under Section 108 of the Customs Act, 1962. The Tribunal noted that the appellant's statement was retracted at the earliest opportunity, the other statements did not consistently support the allegation, and no independent material such as recovery, document trail, or other corroboration linked the appellant to the alleged smuggling. It further stated that statements under Section 108 must meet minimum safeguards of voluntariness and reliability. On that basis, the penalty was held not sustainable in law and was set aside. Case-Laws Customs Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794710