Gold Smuggling Case: Co-Noticee Statements Need Independent Corroboration u/s 112(b)(i) of Customs Act 1962 for Penalties.

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....Penalty u/s 112(b)(i) of the Customs Act 1962 - smuggling - Gold Bars - the statements of the co-noticee cannot be adopted as a legal evidence to penalize the accused unless the same are corroborated with material particulars by independent evidence. The statement of co-accused cannot be used against the appellant, particularly when appellant has denied his involvement in respect of the goods in question - AT....