No adjudication proceedings solely based on inculpatory statements of witnesses & notice alone

Jet Unipex Vs Commissioner of Customs (Madras High Court) Conclusion: Adjudication proceedings under the Customs Act, 1962 could not solely be based on the inculpatory statements of witnesses and noticee alone. Such statements could be only used for corroborating the case which the Department proposed to establish before the quasi-judicial authorities. The department was bound to prove the case based on balance of probabilities as per well-recognised principle of law in the case of departmental adjudications. Held: Assessee had been issued with the show cause notice as to why the value of the ...