https://www.taxtmi.com/caselaws?id=802730 Voluntary statements recorded under Section 108 of the Customs Act, 1962 may support penalties for attempted illegal export where alleged retractions are unsubstantiated and independent evidence corroborates the statements. Seizure records and accompanying witnesses' statements can provide such corroboration. Compliance with natural justice in customs adjudication depends on the opportunity provided to the parties, including service of relied-upon documents and statements. The absence of a request to examine or cross-examine the persons who made statements during the enquiry or personal hearing is relevant to that assessment. en-us Wed, 07 Oct 2026 00:00:00 +0530 Sat, 14 Nov 2026 08:32:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802730 Voluntary statements recorded under Section 108 of the Customs Act, 1962 may support penalties for attempted illegal export where alleged retractions are unsubstantiated and independent evidence corroborates the statements. Seizure records and accompanying witnesses' statements can provide such corroboration. Compliance with natural justice in customs adjudication depends on the opportunity provided to the parties, including service of relied-upon documents and statements. The absence of a request to examine or cross-examine the persons who made statements during the enquiry or personal hearing is relevant to that assessment. Case-Laws Customs Wed, 07 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802730