Smuggling Convictions Need Corroborative Evidence Beyond Confessions for Legitimacy: CESTAT Acquits Accused [Read Order]

The CESTAT Allahabad ruled that smuggling convictions must be supported by corroborative evidence beyond confessions. The bench acquitted the accused as no such evidence was presented by the Prosecution.
CESTAT - CESTAT Allahabad - Smuggling Convictions - Smuggling - Convictions - Need Corroborative Evidence - Corroborative Evidence - Corroborative - TAXSCAN

The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Allahabad has acquitted an individual accused of smuggling, ruling that a conviction for smuggling requires more than just a confession to be deemed legitimate. The case revolved around a confession made by the accused to customs officers, which was later retracted, with the individual…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here
taxscan-loader