https://www.taxtmi.com/caselaws?id=160945 Voluntary confessional statements recorded under Section 67 of the NDPS Act were treated as admissible because the officers recording them were not police officers under Section 25 of the Evidence Act, the delay was explained, and no timely allegation of coercion was made. Recovery was also upheld despite non-examination of independent witnesses and seizure at the Customs Office, since official evidence was found reliable and no prejudice was shown. Section 42(2) was held inapplicable where arrest, search and seizure were conducted by an empowered Gazetted Officer under Section 41(2) and (3). The conviction and sentence were sustained. en-us Fri, 19 Sep 2003 00:00:00 +0530 Mon, 05 Jan 2026 14:49:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160945 Voluntary confessional statements recorded under Section 67 of the NDPS Act were treated as admissible because the officers recording them were not police officers under Section 25 of the Evidence Act, the delay was explained, and no timely allegation of coercion was made. Recovery was also upheld despite non-examination of independent witnesses and seizure at the Customs Office, since official evidence was found reliable and no prejudice was shown. Section 42(2) was held inapplicable where arrest, search and seizure were conducted by an empowered Gazetted Officer under Section 41(2) and (3). The conviction and sentence were sustained. Case-Laws Customs Fri, 19 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160945