https://www.taxtmi.com/caselaws?id=797750 Personal penalties for alleged aiding and abetting of gold smuggling under Section 112(a) require proof beyond suspicion. Statements recorded under Section 108 may be substantive material, but accomplice statements require corroboration in material particulars under Section 114 illustration (b) of the Indian Evidence Act. Co-accused statements, call-data material and alleged use of a syndicate member's SIM card did not establish complicity where no incriminating material or SIM card was recovered and the SIM usage remained unverified. Calls reporting concealed gold supported the official's explanation. The alleged involvement in smuggling was therefore not proved, rendering the personal penalties unsustainable. en-us Tue, 25 Aug 2026 00:00:00 +0530 Thu, 27 Aug 2026 08:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797750 Personal penalties for alleged aiding and abetting of gold smuggling under Section 112(a) require proof beyond suspicion. Statements recorded under Section 108 may be substantive material, but accomplice statements require corroboration in material particulars under Section 114 illustration (b) of the Indian Evidence Act. Co-accused statements, call-data material and alleged use of a syndicate member's SIM card did not establish complicity where no incriminating material or SIM card was recovered and the SIM usage remained unverified. Calls reporting concealed gold supported the official's explanation. The alleged involvement in smuggling was therefore not proved, rendering the personal penalties unsustainable. Case-Laws Customs Tue, 25 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797750