https://www.taxtmi.com/caselaws?id=285662 A statement recorded by Customs authorities under section 108 of the Customs Act is not inadmissible merely because the safeguards of section 164 CrPC were not followed; its admissibility depends on voluntariness under evidence law. The claim that the statements were recorded under detention, threat or duress was rejected because it was not supported by medical or other material showing coercion. In clandestine smuggling matters, circumstantial evidence may establish the link between the intercepted dhow and the trawler, and concurrent findings based on material evidence will not be disturbed in revision absent perversity. The convictions and sentences were maintained. en-us Fri, 28 Apr 2000 00:00:00 +0530 Tue, 21 Jan 2020 10:01:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285662 A statement recorded by Customs authorities under section 108 of the Customs Act is not inadmissible merely because the safeguards of section 164 CrPC were not followed; its admissibility depends on voluntariness under evidence law. The claim that the statements were recorded under detention, threat or duress was rejected because it was not supported by medical or other material showing coercion. In clandestine smuggling matters, circumstantial evidence may establish the link between the intercepted dhow and the trawler, and concurrent findings based on material evidence will not be disturbed in revision absent perversity. The convictions and sentences were maintained. Case-Laws Customs Fri, 28 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285662