https://www.taxtmi.com/caselaws?id=799023 Penalty for attempted export of prohibited red sander logs under Section 114(i) of the Customs Act cannot rest solely on retracted statements or statements of co-accused. Although a statement recorded under Section 108 is admissible, involvement in a prohibited export requires independent, admissible and tangible corroborative evidence where the statement has been retracted. Failure to address a timely retraction, coupled with the setting aside of penalty against a person allegedly linked to the logistical arrangement, weakens the evidentiary basis for penalising the alleged facilitator. In the absence of corroboration, the penalty was unsustainable and set aside. en-us Thu, 03 Sep 2026 00:00:00 +0530 Wed, 16 Sep 2026 08:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799023 Penalty for attempted export of prohibited red sander logs under Section 114(i) of the Customs Act cannot rest solely on retracted statements or statements of co-accused. Although a statement recorded under Section 108 is admissible, involvement in a prohibited export requires independent, admissible and tangible corroborative evidence where the statement has been retracted. Failure to address a timely retraction, coupled with the setting aside of penalty against a person allegedly linked to the logistical arrangement, weakens the evidentiary basis for penalising the alleged facilitator. In the absence of corroboration, the penalty was unsustainable and set aside. Case-Laws Customs Thu, 03 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799023