https://www.taxtmi.com/caselaws?id=795404 Penalties for alleged illegal importation cannot rest solely on a subsequently retracted statement where no imported goods are recovered and no independent investigation or corroborative evidence establishes the allegation. The notes state that the alleged import of Chinese firecrackers was founded only on the appellant's statement, which was later asserted to have been obtained under coercion and duress. As the retraction was not properly addressed and the allegation remained unproved, penalties under Sections 112(a), 112(b) and 114AA were 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 where no imported goods are recovered and no independent investigation or corroborative evidence establishes the allegation. The notes state that the alleged import of Chinese firecrackers was founded only on the appellant's statement, which was later asserted to have been obtained under coercion and duress. As the retraction was not properly addressed and the allegation remained unproved, penalties under Sections 112(a), 112(b) and 114AA were unsustainable. Case-Laws Customs Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795404