https://www.taxtmi.com/caselaws?id=76993 A retracted statement of a co-accused recorded under Section 108 of the Customs Act is relevant material but is not substantive evidence against another accused unless independently corroborated, especially where coercion is alleged and no recovery is made from the petitioner. A charge order based on the mistaken assumption that the petitioner's own Section 108 statement had been recorded cannot stand, and revisional affirmation of that error is vulnerable in inherent jurisdiction as an abuse of process. The matter was remitted for fresh consideration on the correct factual and evidentiary footing. en-us Tue, 06 Oct 2009 00:00:00 +0530 Fri, 06 Aug 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76993 A retracted statement of a co-accused recorded under Section 108 of the Customs Act is relevant material but is not substantive evidence against another accused unless independently corroborated, especially where coercion is alleged and no recovery is made from the petitioner. A charge order based on the mistaken assumption that the petitioner's own Section 108 statement had been recorded cannot stand, and revisional affirmation of that error is vulnerable in inherent jurisdiction as an abuse of process. The matter was remitted for fresh consideration on the correct factual and evidentiary footing. Case-Laws Customs Tue, 06 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76993