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Issues: Whether leave to appeal against acquittal was warranted when the prosecution case rested mainly on retracted statements recorded under section 108 of the Customs Act, 1962 without independent corroboration.
Analysis: The acquittal was founded on the absence of any recovery from the respondents, the lack of reliable independent evidence connecting them with the seized material, and the failure of the prosecution witnesses to substantiate the alleged link. The retracted statements under section 108 of the Customs Act, 1962 could not, by themselves, sustain a conviction in the absence of corroboration in material particulars. In appeals against acquittal, interference is not justified where the trial court's view is a possible and reasonable one, especially when two views are possible and the one favouring the accused must be adopted.
Conclusion: Leave to appeal was rightly refused and the acquittal was maintained.
Final Conclusion: The prosecution failed to show any error in the acquittal so as to justify appellate interference.
Ratio Decidendi: A retracted statement under section 108 of the Customs Act, 1962 cannot, without independent corroboration in material particulars, form the sole basis for conviction or justify interference with a well-reasoned acquittal.
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