https://www.taxtmi.com/caselaws?id=256263 In customs adjudication, a statement recorded under Section 108 of the Customs Act, 1962 is admissible because a customs officer is not a police officer under Section 25 of the Evidence Act, but the statement must be voluntary and supported by surrounding circumstances. A mere retraction does not, by itself, destroy its evidentiary value; the person alleging coercion must establish it, and the authority must look for independent corroboration. Where witness statements, recovery records and delivery documents corroborate the confession, the penalty may be sustained on the preponderance of probabilities. en-us Wed, 14 Jan 2015 00:00:00 +0530 Thu, 25 Jun 2015 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256263 In customs adjudication, a statement recorded under Section 108 of the Customs Act, 1962 is admissible because a customs officer is not a police officer under Section 25 of the Evidence Act, but the statement must be voluntary and supported by surrounding circumstances. A mere retraction does not, by itself, destroy its evidentiary value; the person alleging coercion must establish it, and the authority must look for independent corroboration. Where witness statements, recovery records and delivery documents corroborate the confession, the penalty may be sustained on the preponderance of probabilities. Case-Laws Customs Wed, 14 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256263