https://www.taxtmi.com/caselaws?id=359148 Statements recorded under Section 108 of the Customs Act, 1962 can be treated as substantive evidence only if the prosecution proves they were voluntary and free from coercion or undue influence. Where surrounding circumstances show overnight detention in the Customs office, uncertainty about when the statements were completed, and arrest shown only the next morning, voluntariness is negatived. In the absence of independent corroborative evidence, such statements cannot safely sustain the prosecution case. The acquittal was therefore upheld and the appeal failed. en-us Wed, 07 Feb 2018 00:00:00 +0530 Wed, 25 Apr 2018 06:00:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359148 Statements recorded under Section 108 of the Customs Act, 1962 can be treated as substantive evidence only if the prosecution proves they were voluntary and free from coercion or undue influence. Where surrounding circumstances show overnight detention in the Customs office, uncertainty about when the statements were completed, and arrest shown only the next morning, voluntariness is negatived. In the absence of independent corroborative evidence, such statements cannot safely sustain the prosecution case. The acquittal was therefore upheld and the appeal failed. Case-Laws Customs Wed, 07 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359148