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Issues: Whether process for an offence under Section 135 of the Customs Act, 1962 could be issued solely on the basis of the inculpatory statement of a co-accused recorded under Section 108 of the Customs Act, 1962, when the remaining material was only corroborative.
Analysis: A statement recorded under Section 108 of the Customs Act is not treated as a statement of an accused at the stage when it is recorded, but once a criminal complaint is filed and the maker is arraigned as an accused, the statement assumes the character of an inculpatory statement of one accused against other co-accused. Such a statement cannot by itself constitute the foundation for prosecution. Section 30 of the Indian Evidence Act, 1872 permits only consideration of a confession affecting others along with other evidence, and does not make it the sole basis for proceeding against co-accused. The documents referred to in the complaint were merely corroborative and, without the statement of the co-accused, were insufficient to connect the petitioners with the alleged offence.
Conclusion: Process could not validly be issued against the petitioners on the sole basis of the co-accused's statement under Section 108 of the Customs Act, 1962; the impugned order issuing process was liable to be quashed.
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