https://www.taxtmi.com/caselaws?id=800939 Customs penalties for acts rendering imported goods liable to confiscation require reliable evidence of knowledge, abetment, or intentional involvement. Statements of co-accused relied on in adjudication must undergo the process prescribed by Section 138B; uncorroborated statements without cross-examination are not reliable evidence. Printed WhatsApp-chat data recovered from a seized mobile phone likewise requires cogent evidentiary support. In the absence of independent proof that a person knew the container contents, abetted the prohibited or misdeclared import, or knowingly used a false declaration or document, the essential requirements for penalties under Sections 112(a)(i), 112(a)(ii), and 114AA are not met. en-us Fri, 09 Oct 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:17:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800939 Customs penalties for acts rendering imported goods liable to confiscation require reliable evidence of knowledge, abetment, or intentional involvement. Statements of co-accused relied on in adjudication must undergo the process prescribed by Section 138B; uncorroborated statements without cross-examination are not reliable evidence. Printed WhatsApp-chat data recovered from a seized mobile phone likewise requires cogent evidentiary support. In the absence of independent proof that a person knew the container contents, abetted the prohibited or misdeclared import, or knowingly used a false declaration or document, the essential requirements for penalties under Sections 112(a)(i), 112(a)(ii), and 114AA are not met. Case-Laws Customs Fri, 09 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800939