https://www.taxtmi.com/caselaws?id=72314 Confessional statements recorded after prolonged unofficial custody and without a satisfactory explanation for delay were treated as involuntary and unreliable, so they could not be safely relied on. The facts also showed only preparation for export of silver, not an overt act sufficiently proximate to completion of the offence; the material therefore did not establish attempt under the Customs Act. The alleged abetment was likewise unproved because the record did not show a legally sufficient role, credible incriminating material, or a substantiated link between the parties. On that basis, confiscation and penalties could not be sustained. en-us Tue, 17 Dec 1985 00:00:00 +0530 Wed, 18 May 2011 14:44:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72314 Confessional statements recorded after prolonged unofficial custody and without a satisfactory explanation for delay were treated as involuntary and unreliable, so they could not be safely relied on. The facts also showed only preparation for export of silver, not an overt act sufficiently proximate to completion of the offence; the material therefore did not establish attempt under the Customs Act. The alleged abetment was likewise unproved because the record did not show a legally sufficient role, credible incriminating material, or a substantiated link between the parties. On that basis, confiscation and penalties could not be sustained. Case-Laws Customs Tue, 17 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72314