Penalty Under Customs Act Section 112(b)(i) Challenged: Smuggling Chinese Crackers Case Hinges on Retracted Statements Lacking Independent Evidence.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Penalty u/s 112(b)(i) of the Customs Act - smuggling - Chinese crackers - The entire case of the Revenue is based upon the retracted statements of the co noticees. It is well established law that the statements of the co-noticees, unless corroborated in material particulars by independent evidence, do not constitute the legal evidence. - AT....