https://www.taxtmi.com/caselaws?id=203903 Conviction under the Customs Act may be sustained on the credible testimony of official witnesses even where independent witnesses, though joined, are not examined. The court treated the raid, recovery of currency and gold biscuits, documentary corroboration, the Section 108 statement, and the petitioner's own explanation as a reliable evidentiary chain. In the absence of material showing enmity, false implication, or any reason to doubt the recovery, the evidence of customs officers was not rejected merely because no independent witness was examined. On that basis, the conviction and sentence under Section 135 were upheld and the revision was dismissed. en-us Tue, 15 Feb 2011 00:00:00 +0530 Thu, 23 Jun 2011 13:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203903 Conviction under the Customs Act may be sustained on the credible testimony of official witnesses even where independent witnesses, though joined, are not examined. The court treated the raid, recovery of currency and gold biscuits, documentary corroboration, the Section 108 statement, and the petitioner's own explanation as a reliable evidentiary chain. In the absence of material showing enmity, false implication, or any reason to doubt the recovery, the evidence of customs officers was not rejected merely because no independent witness was examined. On that basis, the conviction and sentence under Section 135 were upheld and the revision was dismissed. Case-Laws Customs Tue, 15 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203903