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    <title>1972 (2) TMI 109 - Supreme Court</title>
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    <description>A customs officer&#039;s recorded statement was held admissible and reliable where corroborated by strong circumstantial evidence. The appellant was intercepted in a car at an odd hour with foreign-marked gold, the engine running, and the occupants&#039; conduct indicating coordinated activity; the absence of any explanation further supported guilt. Objections that parts of the statement were inserted by officers, that the use of &quot;we&quot; was improbable, and that another officer was not examined were rejected. The conviction and sentence for customs and foreign exchange offences were upheld, and the appeal failed.</description>
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    <pubDate>Thu, 24 Feb 1972 00:00:00 +0530</pubDate>
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      <title>1972 (2) TMI 109 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=281315</link>
      <description>A customs officer&#039;s recorded statement was held admissible and reliable where corroborated by strong circumstantial evidence. The appellant was intercepted in a car at an odd hour with foreign-marked gold, the engine running, and the occupants&#039; conduct indicating coordinated activity; the absence of any explanation further supported guilt. Objections that parts of the statement were inserted by officers, that the use of &quot;we&quot; was improbable, and that another officer was not examined were rejected. The conviction and sentence for customs and foreign exchange offences were upheld, and the appeal failed.</description>
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      <pubDate>Thu, 24 Feb 1972 00:00:00 +0530</pubDate>
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