https://www.taxtmi.com/caselaws?id=73983 A delayed retraction of an inculpatory statement will not, by itself, displace its voluntariness where the goods are of foreign origin, the person in possession disowns them, and there is no contemporaneous complaint of coercion or illegal detention. On those facts, the statement may be treated as reliable to sustain customs charge and confiscation, and a plea under Section 24 of the Evidence Act may fail. Even so, penalty may be moderated on equitable grounds such as the age of the seizure and the surrounding circumstances, while liability remains intact. en-us Mon, 06 Jun 1988 00:00:00 +0530 Sat, 04 Jun 2011 18:09:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73983 A delayed retraction of an inculpatory statement will not, by itself, displace its voluntariness where the goods are of foreign origin, the person in possession disowns them, and there is no contemporaneous complaint of coercion or illegal detention. On those facts, the statement may be treated as reliable to sustain customs charge and confiscation, and a plea under Section 24 of the Evidence Act may fail. Even so, penalty may be moderated on equitable grounds such as the age of the seizure and the surrounding circumstances, while liability remains intact. Case-Laws Customs Mon, 06 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73983