Home Case Index All Cases Customs Customs + HC Customs - 2014 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (9) TMI 678 - HC - CustomsSmuggling of cars of foreign origin - misuse of facility provided under Transfer of Residence Rules - corroborative statement - Held that:- True it is that the Court must seek corroboration of purported confession from independent sources, however, the principle that when there is independent corroboration, the statement can be relied upon is thus absolute and can be accepted. Precisely this is the course adopted by the Adjudicating Authority and the Tribunal in rejecting the version of the present appellant. The attempt is to have re-appreciation and reappraisal of the material before the Tribunal. The Tribunal had once remanded the case and on remand the Adjudication Authority imposed the penalty which exercise has been upheld by the impugned order. - the appeal does not raise any substantial question of law. - Decided against the assessee.
|