Penalty u/s 112(b)(i) of the Customs Act - smuggling - Chinese ...

Case Laws Customs

February 19, 2020

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

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Penalty u/s 112(b)(i) of the Customs Act - smuggling - Chinese ...

Case Laws Customs

February 19, 2020

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