https://www.taxtmi.com/caselaws?id=354669 A statement recorded under section 108 of the Customs Act, 1962 was treated as admissible at the investigation stage even though later retracted, with the effect of retraction left for trial. On the prima facie material, the Court found involvement in an alleged smuggling network and held that custodial interrogation was necessary to trace firms and transactions. It further ruled that non-remand of a co-accused, bail to another accused, and an offer to deposit money did not create parity or displace the need for interrogation. Anticipatory bail was therefore refused under section 438 of the Code of Criminal Procedure, 1973. en-us Tue, 23 Jan 2018 00:00:00 +0530 Fri, 02 Feb 2018 09:17:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354669 A statement recorded under section 108 of the Customs Act, 1962 was treated as admissible at the investigation stage even though later retracted, with the effect of retraction left for trial. On the prima facie material, the Court found involvement in an alleged smuggling network and held that custodial interrogation was necessary to trace firms and transactions. It further ruled that non-remand of a co-accused, bail to another accused, and an offer to deposit money did not create parity or displace the need for interrogation. Anticipatory bail was therefore refused under section 438 of the Code of Criminal Procedure, 1973. Case-Laws Customs Tue, 23 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354669