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Issues: Whether the conviction and sentence under the Customs Act could be sustained on the basis of the recovery of gold biscuits and the statements recorded under Section 108 of the Customs Act, notwithstanding the absence of independent witnesses and the objection based on Section 24 of the Evidence Act.
Analysis: The recovery was found to be proved through the testimony of the customs and border security officials, whose evidence was treated as reliable despite the absence of independent corroboration, since the recovery took place in circumstances where independent assistance was not practically available. The gold biscuits were proved to be gold, and the accused did not successfully dislodge the prosecution case that the articles were recovered from their possession. The statements recorded under Section 108 of the Customs Act were signed or thumb-marked by the accused and there was no material showing coercion or pressure. Such statements were held not to be hit by Section 24 of the Evidence Act and were treated as admissible against the accused.
Conclusion: The conviction and sentence were upheld and the petitions were dismissed.