https://www.taxtmi.com/caselaws?id=390890 A statement recorded by Customs under Section 108 of the Customs Act is admissible and is not barred by Section 25 of the Evidence Act because a Customs Officer is not a police officer. However, where that statement is retracted and coercion is alleged, the court must scrutinise whether it is voluntary, true and trustworthy. In the absence of any recovery from the accused and with no independent corroboration of the retracted confession, the statement by itself was insufficient to sustain conviction. The acquittal was therefore upheld and the challenge based solely on the retracted statement failed. en-us Fri, 29 Nov 2019 00:00:00 +0530 Thu, 05 Nov 2020 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390890 A statement recorded by Customs under Section 108 of the Customs Act is admissible and is not barred by Section 25 of the Evidence Act because a Customs Officer is not a police officer. However, where that statement is retracted and coercion is alleged, the court must scrutinise whether it is voluntary, true and trustworthy. In the absence of any recovery from the accused and with no independent corroboration of the retracted confession, the statement by itself was insufficient to sustain conviction. The acquittal was therefore upheld and the challenge based solely on the retracted statement failed. Case-Laws Customs Fri, 29 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390890