https://www.taxtmi.com/caselaws?id=211520 Statements recorded by Customs officers under Section 108 of the Customs Act are admissible, but their incriminating portions must still be shown to be voluntary and free from vitiating factors under the Indian Evidence Act. A co-accused's statement cannot stand alone as the sole basis of guilt, but it may support conviction when read with recovery of contraband, seizure records, panchnamas, and other corroborative material. Revisional jurisdiction under the Criminal Procedure Code is supervisory and does not permit reappreciation of evidence like a second appeal; interference is justified only for manifest illegality or gross miscarriage of justice. Concurrent findings were therefore left undisturbed. en-us Tue, 21 Dec 2010 00:00:00 +0530 Mon, 19 Mar 2012 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211520 Statements recorded by Customs officers under Section 108 of the Customs Act are admissible, but their incriminating portions must still be shown to be voluntary and free from vitiating factors under the Indian Evidence Act. A co-accused's statement cannot stand alone as the sole basis of guilt, but it may support conviction when read with recovery of contraband, seizure records, panchnamas, and other corroborative material. Revisional jurisdiction under the Criminal Procedure Code is supervisory and does not permit reappreciation of evidence like a second appeal; interference is justified only for manifest illegality or gross miscarriage of justice. Concurrent findings were therefore left undisturbed. Case-Laws Customs Tue, 21 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211520