Prosecution must Prove Guilt Beyond Confession in Customs Smuggling Cases to Influence Verdicts: CESTAT [Read Order]

The CESTAT Allahabad held that in customs smuggling cases, the prosecution must prove guilt with evidence beyond just confessions, declaring the necessity of full legal substantiation in such cases
CESTAT - CESTAT Allahabad - Prosecution - Prove Guilt - Beyond Confession - Customs Smuggling - Customs - Smuggling - Customs Smuggling Cases - taxscan

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad has held that guilt cannot be established solely through confessions stressing the prosecution’s burden of proof in customs smuggling cases. The judgment came in the context of a case where the accused had confessed to involvement in smuggling activities but later denied the statement, claiming…

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