https://www.taxtmi.com/caselaws?id=797745 Section 138B of the Customs Act permits statements to prove their contents only in prescribed circumstances. Retracted statements and statements of other persons cannot constitute legal evidence against a noticee when requested cross-examination of their makers is denied. Material concerning a broader smuggling syndicate does not, by itself, establish that particular seized gold was smuggled. Where no independent admissible evidence establishes the noticee's knowledge, receipt, refining, or involvement in smuggled gold, confiscation under Section 111(d) and penalties under Sections 112(a) and 112(b) lack a sustainable evidentiary basis. Denial of cross-examination also breaches principles of natural justice. en-us Thu, 20 Aug 2026 00:00:00 +0530 Thu, 27 Aug 2026 08:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797745 Section 138B of the Customs Act permits statements to prove their contents only in prescribed circumstances. Retracted statements and statements of other persons cannot constitute legal evidence against a noticee when requested cross-examination of their makers is denied. Material concerning a broader smuggling syndicate does not, by itself, establish that particular seized gold was smuggled. Where no independent admissible evidence establishes the noticee's knowledge, receipt, refining, or involvement in smuggled gold, confiscation under Section 111(d) and penalties under Sections 112(a) and 112(b) lack a sustainable evidentiary basis. Denial of cross-examination also breaches principles of natural justice. Case-Laws Customs Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797745