Retracted Customs Act statement cannot alone overturn acquittal without reliable independent corroboration.

A retracted statement recorded under section 108 of the Customs Act could not, by itself, justify reversal of an acquittal. The court accepted that the acquittal was a considered order and found no reliable independent corroboration linking the respondent to the alleged offence. The Customs officer's evidence did not add sufficient weight to displace the acquittal, so the prosecution failed to establish grounds for interference. The acquittal was therefore upheld and the respondent remained acquitted.

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Issues: Whether the acquittal of the respondent could be reversed on the basis of a retracted statement recorded under section 108 of the Customs Act and the remaining evidence adduced by the prosecution.

Analysis: The order of acquittal was found to be a considered one and its reasoning was accepted as correct. The prosecution case rested substantially on the statement attributed to the respondent under section 108 of the Customs Act, but that statement had been retracted. The Court accepted the settled position that a retracted statement cannot, by itself, form the sole basis for conviction, and the evidence of the Customs officer did not independently implicate the respondent with sufficient force to justify interference with the acquittal.

Conclusion: The acquittal was upheld and the appeal was rejected in favour of the respondent.

Final Conclusion: The prosecution failed to establish grounds for overturning the acquittal, and the respondent's acquittal remained undisturbed.

Ratio Decidendi: A retracted statement cannot, without reliable independent corroboration, be treated as the sole foundation for conviction or reversal of an acquittal.

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