https://www.taxtmi.com/caselaws?id=207346 A conviction under the Customs Act cannot rest on a Section 108 statement recorded after arrest where the accused promptly retracts it, because such a statement is not safely voluntary. The prosecution must also independently prove search, recovery and seizure through reliable evidence; interpolated notice, non-examination of key witnesses, and inconsistencies in interception and recovery undermine that proof. Sanction for prosecution is invalid if the authority grants it mechanically without application of mind to the material on record. Proof of testing, valuation and foreign origin of seized gold must likewise be supported by competent and reliable evidence; absent that, the prosecution case remains unproved. en-us Fri, 22 Jul 2011 00:00:00 +0530 Wed, 22 Feb 2012 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207346 A conviction under the Customs Act cannot rest on a Section 108 statement recorded after arrest where the accused promptly retracts it, because such a statement is not safely voluntary. The prosecution must also independently prove search, recovery and seizure through reliable evidence; interpolated notice, non-examination of key witnesses, and inconsistencies in interception and recovery undermine that proof. Sanction for prosecution is invalid if the authority grants it mechanically without application of mind to the material on record. Proof of testing, valuation and foreign origin of seized gold must likewise be supported by competent and reliable evidence; absent that, the prosecution case remains unproved. Case-Laws Customs Fri, 22 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207346