https://www.taxtmi.com/caselaws?id=173731 Section 138-B of the Customs Act applies only to statements recorded before a gazetted customs officer when the maker is dead, untraceable, incapable of giving evidence, kept away by the adverse party, or examined in the interests of justice. A co-accused in the same proceeding is not "incapable of giving evidence" within that provision. Its statement or confession is, at most, weak corroborative material and cannot by itself found criminal liability or sustain a charge. Independent prima facie evidence must first exist before any limited corroborative use can be made of such a statement. On that basis, a co-accused's statement alone could not justify framing charge against the petitioner. en-us Wed, 22 May 1985 00:00:00 +0530 Mon, 21 Sep 2015 18:14:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173731 Section 138-B of the Customs Act applies only to statements recorded before a gazetted customs officer when the maker is dead, untraceable, incapable of giving evidence, kept away by the adverse party, or examined in the interests of justice. A co-accused in the same proceeding is not "incapable of giving evidence" within that provision. Its statement or confession is, at most, weak corroborative material and cannot by itself found criminal liability or sustain a charge. Independent prima facie evidence must first exist before any limited corroborative use can be made of such a statement. On that basis, a co-accused's statement alone could not justify framing charge against the petitioner. Case-Laws Central Excise Wed, 22 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173731