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        Case ID :

        2026 (2) TMI 1116 - SC - Customs

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        Voluntariness of statements under customs law upheld; convictions sustained but sentence reduced to time served. Statements recorded under Section 108 of the Customs Act are admissible as substantive evidence when proven voluntary, and such statements may sustain ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

                          Voluntariness of statements under customs law upheld; convictions sustained but sentence reduced to time served.

                          Statements recorded under Section 108 of the Customs Act are admissible as substantive evidence when proven voluntary, and such statements may sustain conviction if supported by independent corroboration in the form of panchnamas, recoveries and officer testimony; reliance on this evidential scheme upheld. Separately, sentencing was reduced on grounds of protracted delay, advanced age of surviving convicts and substantial custody already undergone, with bail bonds discharged and no further surrender required. Convictions remain intact while quantum of sentence is modified to time already served.




                          Issues: (i) Whether the convictions of the appellants can be sustained where reliance was placed on statements recorded under Section 108 of the Customs Act, 1962 and whether there was sufficient independent corroborative evidence; (ii) Whether the sentence imposed requires modification in view of the period of incarceration already undergone, advanced age of surviving appellants, and long delay since the offence.

                          Issue (i): Whether the convictions can be sustained based on statements under Section 108 of the Customs Act, 1962 and corroborative material.

                          Analysis: Statements recorded under Section 108 of the Customs Act, 1962 are admissible as substantive evidence if found to be voluntary. Such statements do not attract the exclusion in Sections 24, 30 or 34 of the Indian Evidence Act, 1872 when voluntary. The record contains panchnamas, recoveries, and testimony of Customs officers documenting discovery of contraband and related material which the Court treated as independent corroboration within the scope of Sections 6, 10 and 11 of the Indian Evidence Act, 1872 and consistent with the precedents governing Section 108 statements.

                          Conclusion: Convictions are sustainable; the reliance on statements under Section 108 is permissible where voluntariness is not proved to be vitiated and where such statements are corroborated by independent discovery and evidence.

                          Issue (ii): Whether the sentence should be modified given the passage of time, period of custody already undergone, and appellants' age.

                          Analysis: The recovery occurred in 1985 and proceedings have been protracted. Several co-accused were acquitted; some appellants have died; surviving appellants are of advanced age and have undergone substantial custody (around one year), which exceeds the statutory minimum of six months under the proviso to Section 135(1)(b)(i) of the Customs Act, 1962 as it then stood. Considering the totality of circumstances, continued incarceration was assessed as unduly harsh and not necessary to serve the ends of justice.

                          Conclusion: Sentence reduced to the period already undergone by the appellants; bail bonds discharged and no further surrender required.

                          Final Conclusion: The convictions are affirmed but the sentence is reduced to time already served; the appeals are partly allowed thereby modifying only the quantum of sentence while leaving convictions undisturbed.

                          Ratio Decidendi: Statements recorded under Section 108 of the Customs Act, 1962, if voluntary, are admissible as substantive evidence and may sustain conviction when supported by independent corroborative discovery; sentencing may be reduced on grounds of prolonged delay, advanced age of convicted persons, and custody already undergone without disturbing conviction.


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                          ActsIncome Tax
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