https://www.taxtmi.com/caselaws?id=76676 Retracted statements recorded under section 108 of the Customs Act, 1962 could not, without independent corroboration in material particulars, sustain conviction or justify appellate interference with a reasoned acquittal. The acquittal was supported by the absence of recovery from the respondents, the lack of reliable independent evidence linking them to the seized material, and the failure of prosecution witnesses to prove the alleged connection. As the trial court's view was a possible and reasonable one and two views were available, leave to appeal against acquittal was rightly refused and the acquittal was maintained. en-us Wed, 02 Dec 2009 00:00:00 +0530 Tue, 13 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76676 Retracted statements recorded under section 108 of the Customs Act, 1962 could not, without independent corroboration in material particulars, sustain conviction or justify appellate interference with a reasoned acquittal. The acquittal was supported by the absence of recovery from the respondents, the lack of reliable independent evidence linking them to the seized material, and the failure of prosecution witnesses to prove the alleged connection. As the trial court's view was a possible and reasonable one and two views were available, leave to appeal against acquittal was rightly refused and the acquittal was maintained. Case-Laws Customs Wed, 02 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76676