https://www.taxtmi.com/caselaws?id=446767 A statement under section 108 of the Customs Act can support conviction only when its voluntariness and truth are proved by reliable evidence; here, inconsistencies, lack of independent corroboration, and suspicious surrounding circumstances meant the prosecution did not discharge that burden, so the statement was not relied on. The alleged retraction in Ext. D1 was also not proved, because mere production of the document did not establish its contents. The section 313 CrPC statement contained no clear admission and could not, by itself, sustain the case. As the trial court's view was not perverse and the evidence showed material contradictions, the acquittal was left undisturbed. en-us Mon, 04 Dec 2023 00:00:00 +0530 Mon, 11 Dec 2023 08:59:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446767 A statement under section 108 of the Customs Act can support conviction only when its voluntariness and truth are proved by reliable evidence; here, inconsistencies, lack of independent corroboration, and suspicious surrounding circumstances meant the prosecution did not discharge that burden, so the statement was not relied on. The alleged retraction in Ext. D1 was also not proved, because mere production of the document did not establish its contents. The section 313 CrPC statement contained no clear admission and could not, by itself, sustain the case. As the trial court's view was not perverse and the evidence showed material contradictions, the acquittal was left undisturbed. Case-Laws Customs Mon, 04 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446767