https://www.taxtmi.com/caselaws?id=94171 Statements recorded by Customs officers under Section 108 of the Customs Act may be treated as substantive evidence even if later retracted, where voluntariness is not disproved and no credible material shows threat, coercion, duress, or illegal detention. The retraction here came after about two months, and the statements were detailed, mutually corroborative, and supported by surrounding circumstances, including seizure of gold biscuits and the vehicle used in the operation. On penalty, the appellant's major role in the smuggling operation justified punishment, but the overall circumstances and parity concerns with a co-participant supported moderation. The penalty was reduced from Rs. 20 lakhs to Rs. 15 lakhs. en-us Fri, 08 Aug 1997 00:00:00 +0530 Sat, 19 Nov 2011 15:46:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94171 Statements recorded by Customs officers under Section 108 of the Customs Act may be treated as substantive evidence even if later retracted, where voluntariness is not disproved and no credible material shows threat, coercion, duress, or illegal detention. The retraction here came after about two months, and the statements were detailed, mutually corroborative, and supported by surrounding circumstances, including seizure of gold biscuits and the vehicle used in the operation. On penalty, the appellant's major role in the smuggling operation justified punishment, but the overall circumstances and parity concerns with a co-participant supported moderation. The penalty was reduced from Rs. 20 lakhs to Rs. 15 lakhs. Case-Laws Customs Fri, 08 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94171