https://www.taxtmi.com/caselaws?id=211857 Voluntary statements recorded by customs officers under Section 108 of the Customs Act, 1962 were held admissible because customs officers are not police officers for Section 25 of the Evidence Act, and the record showed no threat, inducement or coercion. The conviction under Section 135 was upheld since the confession was corroborated by recovery of gold biscuits and the retraction was made only at the Section 313 CrPC stage. On sentence, mitigating factors including the small quantity of gold, delay, prolonged trial and part-implementation of the sentence justified reduction of substantive imprisonment from three years to two years, while the fine was left unchanged. en-us Mon, 20 Sep 2010 00:00:00 +0530 Thu, 05 Apr 2012 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211857 Voluntary statements recorded by customs officers under Section 108 of the Customs Act, 1962 were held admissible because customs officers are not police officers for Section 25 of the Evidence Act, and the record showed no threat, inducement or coercion. The conviction under Section 135 was upheld since the confession was corroborated by recovery of gold biscuits and the retraction was made only at the Section 313 CrPC stage. On sentence, mitigating factors including the small quantity of gold, delay, prolonged trial and part-implementation of the sentence justified reduction of substantive imprisonment from three years to two years, while the fine was left unchanged. Case-Laws Customs Mon, 20 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211857