https://www.taxtmi.com/caselaws?id=170092 Statements recorded under Section 67 were accepted as voluntary and reliable because the trial court, after cross-examining the witnesses, found no infirmity sufficient to displace that conclusion. A search was not invalid for want of written authorisation under Section 41(2) because no further authorisation is needed where the gazetted officer himself conducts the raid. The convictions were affirmed, but the punishment was reduced to the statutory minimum in view of the comparatively small quantity recovered, and the sentences for the first accused on the two counts were ordered to run concurrently. en-us Wed, 30 Aug 2000 00:00:00 +0530 Sat, 16 May 2015 15:14:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170092 Statements recorded under Section 67 were accepted as voluntary and reliable because the trial court, after cross-examining the witnesses, found no infirmity sufficient to displace that conclusion. A search was not invalid for want of written authorisation under Section 41(2) because no further authorisation is needed where the gazetted officer himself conducts the raid. The convictions were affirmed, but the punishment was reduced to the statutory minimum in view of the comparatively small quantity recovered, and the sentences for the first accused on the two counts were ordered to run concurrently. Case-Laws Customs Wed, 30 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170092