https://www.taxtmi.com/caselaws?id=325288 Retracted statements recorded under Section 108 of the Customs Act, 1962 require close scrutiny and corroboration; where medical evidence casts doubt on voluntariness, such statements cannot safely sustain a conviction. A statement of one accused is not substantive proof against a co-accused without admissible corroboration. The prosecution must also prove recovery and documentary evidence through available primary witnesses: failure to examine independent panch witnesses, the goldsmith who issued the purity certificate, and failure to produce the seized gold for identification materially weakens the case. On these evidentiary deficiencies, the convictions and sentences were set aside. en-us Fri, 24 Jul 2015 00:00:00 +0530 Tue, 03 May 2016 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325288 Retracted statements recorded under Section 108 of the Customs Act, 1962 require close scrutiny and corroboration; where medical evidence casts doubt on voluntariness, such statements cannot safely sustain a conviction. A statement of one accused is not substantive proof against a co-accused without admissible corroboration. The prosecution must also prove recovery and documentary evidence through available primary witnesses: failure to examine independent panch witnesses, the goldsmith who issued the purity certificate, and failure to produce the seized gold for identification materially weakens the case. On these evidentiary deficiencies, the convictions and sentences were set aside. Case-Laws Customs Fri, 24 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325288