https://www.taxtmi.com/caselaws?id=217893 A statement recorded under Section 108 of the Customs Act is admissible in evidence and may be considered at the stage of framing charge if otherwise proved and capable of supporting a prima facie view. However, a co-accused's confession can be used against another accused only within the limits of Section 30 of the Indian Evidence Act, which requires a joint trial. Where the co-accused is not jointly tried, the confession cannot operate as substantive evidence against the petitioner for framing charge, and in the absence of other material no prima facie case survives. The charge orders were therefore set aside. en-us Tue, 24 Apr 2012 00:00:00 +0530 Sat, 11 May 2013 13:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217893 A statement recorded under Section 108 of the Customs Act is admissible in evidence and may be considered at the stage of framing charge if otherwise proved and capable of supporting a prima facie view. However, a co-accused's confession can be used against another accused only within the limits of Section 30 of the Indian Evidence Act, which requires a joint trial. Where the co-accused is not jointly tried, the confession cannot operate as substantive evidence against the petitioner for framing charge, and in the absence of other material no prima facie case survives. The charge orders were therefore set aside. Case-Laws Customs Tue, 24 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217893