https://www.taxtmi.com/caselaws?id=172798 The court upheld the appellate judgment, dismissing the appeal and affirming the acquittal of the respondent. The court found no grounds to interfere with the Sessions Judge's decision, emphasizing the importance of independent corroboration and the need for caution in evaluating statements recorded under S. 108 of the Customs Act. en-us Tue, 17 Nov 1992 00:00:00 +0530 Mon, 31 Aug 2015 16:43:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172798 The court upheld the appellate judgment, dismissing the appeal and affirming the acquittal of the respondent. The court found no grounds to interfere with the Sessions Judge's decision, emphasizing the importance of independent corroboration and the need for caution in evaluating statements recorded under S. 108 of the Customs Act. Case-Laws Customs Tue, 17 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172798