https://www.taxtmi.com/caselaws?id=795404 Penalties for alleged illegal importation cannot rest solely on a subsequently retracted statement said to have been obtained under coercion, where no imported Chinese-origin firecrackers are recovered and no independent investigation or corroborative evidence establishes the import. Failure to address the retraction leaves the allegation unproved. Penalties under Sections 112(a), 112(b) and 114AA were therefore unsustainable. en-us Thu, 16 Jul 2026 00:00:00 +0530 Wed, 22 Jul 2026 08:48:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795404 Penalties for alleged illegal importation cannot rest solely on a subsequently retracted statement said to have been obtained under coercion, where no imported Chinese-origin firecrackers are recovered and no independent investigation or corroborative evidence establishes the import. Failure to address the retraction leaves the allegation unproved. Penalties under Sections 112(a), 112(b) and 114AA were therefore unsustainable. Case-Laws Customs Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795404