https://www.taxtmi.com/caselaws?id=72447 A retracted statement was not rejected merely because it alleged inducement, coercion and duress in general terms without particulars, and the later retraction was not accepted as enough to displace the earlier admission. Statements of other persons were treated as accomplice evidence rather than inadmissible co-accused evidence in adjudication, and corroboration was found in the appellant's own statement, so confiscation of the gold and the personal penalty were sustained. Confiscation of the currency amount was not supported by adequate evidence linking it to sale proceeds of contraband goods, so that confiscation was set aside, though the amount could be adjusted towards any unpaid penalty. en-us Thu, 05 Dec 1985 00:00:00 +0530 Wed, 25 Jan 2012 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72447 A retracted statement was not rejected merely because it alleged inducement, coercion and duress in general terms without particulars, and the later retraction was not accepted as enough to displace the earlier admission. Statements of other persons were treated as accomplice evidence rather than inadmissible co-accused evidence in adjudication, and corroboration was found in the appellant's own statement, so confiscation of the gold and the personal penalty were sustained. Confiscation of the currency amount was not supported by adequate evidence linking it to sale proceeds of contraband goods, so that confiscation was set aside, though the amount could be adjusted towards any unpaid penalty. Case-Laws Customs Thu, 05 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72447