https://www.taxtmi.com/caselaws?id=390895 Retracted statements recorded under Section 108 of the Customs Act, made while the accused remained in customs custody, were treated as unsafe evidence where they lacked independent corroboration and the seizure panchnamas were not proved through panch witnesses. The Court noted that such statements could not be relied on as voluntary or truthful in the circumstances, and the absence of reliable corroboration deprived them of evidentiary value. Applying the settled rule that appellate interference with an acquittal must be cautious, the Court held that the reinforced presumption of innocence was not displaced and the acquittal was not disturbed. en-us Tue, 17 Dec 2019 00:00:00 +0530 Sat, 07 Nov 2020 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390895 Retracted statements recorded under Section 108 of the Customs Act, made while the accused remained in customs custody, were treated as unsafe evidence where they lacked independent corroboration and the seizure panchnamas were not proved through panch witnesses. The Court noted that such statements could not be relied on as voluntary or truthful in the circumstances, and the absence of reliable corroboration deprived them of evidentiary value. Applying the settled rule that appellate interference with an acquittal must be cautious, the Court held that the reinforced presumption of innocence was not displaced and the acquittal was not disturbed. Case-Laws Customs Tue, 17 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390895