https://www.taxtmi.com/caselaws?id=154694 Voluntary confessional statements recorded by Customs officers under Section 108 of the Customs Act are admissible because such officers are not police officers for Section 25 of the Indian Evidence Act, as they do not exercise the full investigative powers leading to a report under Section 173 CrPC. A statement is reliable if shown to be voluntary, and a belated retraction may be treated as an afterthought when the circumstances show no timely protest. On the facts, recovery of gold biscuits, the voluntary statements, and the absence of a lawful explanation for possession supported conviction, which was sustained. en-us Thu, 19 Mar 2009 00:00:00 +0530 Fri, 14 Nov 2014 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154694 Voluntary confessional statements recorded by Customs officers under Section 108 of the Customs Act are admissible because such officers are not police officers for Section 25 of the Indian Evidence Act, as they do not exercise the full investigative powers leading to a report under Section 173 CrPC. A statement is reliable if shown to be voluntary, and a belated retraction may be treated as an afterthought when the circumstances show no timely protest. On the facts, recovery of gold biscuits, the voluntary statements, and the absence of a lawful explanation for possession supported conviction, which was sustained. Case-Laws Customs Thu, 19 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154694