https://www.taxtmi.com/highlights?id=104926 Co-accused statements and WhatsApp-chat material cannot support customs penalties where the statements lack independent corroboration, the makers are not cross-examined, and electronic data from a seized phone is not reliable or cogent. Penalties for assisting import of concealed prohibited or misdeclared goods require proof that the person knowingly abetted conduct rendering goods liable to confiscation. Penalties for false declarations additionally require knowing or intentional use of materially false documents. Without proof of knowledge, deliberate conduct, or false declaration, the penalties were set aside. en-us Wed, 14 Oct 2026 06:17:13 +0530 Wed, 14 Oct 2026 06:17:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104926 Co-accused statements and WhatsApp-chat material cannot support customs penalties where the statements lack independent corroboration, the makers are not cross-examined, and electronic data from a seized phone is not reliable or cogent. Penalties for assisting import of concealed prohibited or misdeclared goods require proof that the person knowingly abetted conduct rendering goods liable to confiscation. Penalties for false declarations additionally require knowing or intentional use of materially false documents. Without proof of knowledge, deliberate conduct, or false declaration, the penalties were set aside. Highlights Customs Wed, 14 Oct 2026 06:17:13 +0530 https://www.taxtmi.com/highlights?id=104926