https://www.taxtmi.com/caselaws?id=799990 Penalty for alleged abetment of gold smuggling could not rest on statements recorded under the Customs Act unless the statutory safeguards for admissibility were met, including examination of the maker, a determination of admissibility, and an effective opportunity for cross-examination, unless an exception applied. Electronic call records and WhatsApp chats also required the prescribed certification. Faulty screening equipment, the absence of assigned screening duties as a proper officer, and lack of independent evidence linking the appellant to possession, handling, or dealing in smuggled gold further undermined the allegation. The penalty for abetment was therefore unsustainable. en-us Mon, 28 Sep 2026 00:00:00 +0530 Wed, 30 Sep 2026 08:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799990 Penalty for alleged abetment of gold smuggling could not rest on statements recorded under the Customs Act unless the statutory safeguards for admissibility were met, including examination of the maker, a determination of admissibility, and an effective opportunity for cross-examination, unless an exception applied. Electronic call records and WhatsApp chats also required the prescribed certification. Faulty screening equipment, the absence of assigned screening duties as a proper officer, and lack of independent evidence linking the appellant to possession, handling, or dealing in smuggled gold further undermined the allegation. The penalty for abetment was therefore unsustainable. Case-Laws Customs Mon, 28 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799990