https://www.taxtmi.com/caselaws?id=211539 Retracted statements recorded under Section 108 of the Customs Act, 1962, taken during illegal detention and promptly retracted, were held unreliable in the absence of proof of voluntariness and independent corroboration, so they could not by themselves sustain a conspiracy charge. The search and seizure evidence also failed to establish recovery beyond doubt because the independent panch witness was found unreliable on material aspects and the departmental evidence, with contradictions and gaps, did not satisfactorily connect the tempo or the accused to the alleged contraband. The acquittal was therefore affirmed for failure to prove either conspiracy or recovery with reliable evidence. en-us Thu, 10 Mar 2011 00:00:00 +0530 Sun, 25 Mar 2012 22:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211539 Retracted statements recorded under Section 108 of the Customs Act, 1962, taken during illegal detention and promptly retracted, were held unreliable in the absence of proof of voluntariness and independent corroboration, so they could not by themselves sustain a conspiracy charge. The search and seizure evidence also failed to establish recovery beyond doubt because the independent panch witness was found unreliable on material aspects and the departmental evidence, with contradictions and gaps, did not satisfactorily connect the tempo or the accused to the alleged contraband. The acquittal was therefore affirmed for failure to prove either conspiracy or recovery with reliable evidence. Case-Laws Indian Laws Thu, 10 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211539