2026-VIL-1192-CESTAT-KOL-CU
  1. Home
  2. 2026-VIL-1192-CESTAT-KOL-CU

CUSTOMS CESTAT Cases

Customs – Seizure and confiscation of the seized gold, Levy of penalty - Admissibility of Retracted Statement and Statement of Co-accused as Evidence - Whether penalty can be imposed solely on the basis of uncorroborated retracted confessional statement and statement of co-accused recorded under Section 108 of the Customs Act, 1962 without following mandatory procedure prescribed thereunder – HELD – A confessional statement recorded under Section 108 of the Customs Act which is retracted at the earliest available opportunity before the Magistrate cannot be relied upon as substantive evidence against the maker thereof, particularly when no independent corroborative material is available. Further, the statement of a co-accused is a fragile and feeble type of evidence and can only be used to support other evidence adduced by the prosecution, and cannot form the sole basis for imposing penalty - In the present case, the statement of co-accused implicating the appellant is contradicted by the statement of other persons. The appellant's own confessional statement was retracted before the Magistrate with the statement being recorded under coercion and duress - The Section 108 of the Customs Act 1962 requires that the person making the statement must first be examined as a witness before the adjudicating authority. In the present case, no such procedure has been followed by the Revenue, and none of the three persons whose statements have been relied upon were subjected to examination before the adjudicating authority. Furthermore, no incriminating material was recovered from the appellant's possession or premises, and no independent circumstantial evidence was brought on record - Revenue could not have proceeded with adjudication proceedings on the basis of flawed recorded statements which lack credibility and corroboration. Accordingly, the penalty imposed against the appellant are set aside and the appeal is allowed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GSTAT Filing Near: Closing Resolutions...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?