https://www.taxtmi.com/article/detailed?id=16974 Retracted confessional statements recorded under Section 108 of the Customs Act require independent and reliable corroboration when retracted at the earliest opportunity before a judicial authority. Uncorroborated statements of co-accused persons are fragile evidence and cannot alone establish liability against another noticee. Physical recoveries, financial trails, or reliable communication evidence may provide corroboration. Findings based only on retracted statements, co-accused statements, assumptions, and presumptions lack a sufficient evidentiary basis for personal penalties in customs proceedings. en-us Sat, 18 Jul 2026 08:30:18 +0530 Sat, 18 Jul 2026 08:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16974 Retracted confessional statements recorded under Section 108 of the Customs Act require independent and reliable corroboration when retracted at the earliest opportunity before a judicial authority. Uncorroborated statements of co-accused persons are fragile evidence and cannot alone establish liability against another noticee. Physical recoveries, financial trails, or reliable communication evidence may provide corroboration. Findings based only on retracted statements, co-accused statements, assumptions, and presumptions lack a sufficient evidentiary basis for personal penalties in customs proceedings. Articles Customs - Import - Export - SEZ Sat, 18 Jul 2026 08:30:18 +0530 https://www.taxtmi.com/article/detailed?id=16974