https://www.taxtmi.com/caselaws?id=40596 A co-accused's confession is treated as weak evidence and may only corroborate substantive proof; it cannot by itself sustain guilt, though the conviction here was sustained because the confession merely supported recovery and seizure evidence. The text also states that the presumption under section 138-A operates as a rule of evidence and may apply retrospectively to pending proceedings unless the statute indicates otherwise, so it remained available to the prosecution. On sentence, the discussion emphasises proportionality in customs cases, including deterrence, gravity, role, prior record, delay, and time on bail; on those facts, the imprisonment was reduced while the fine was maintained. en-us Tue, 29 Aug 1978 00:00:00 +0530 Tue, 11 May 2010 17:02:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40596 A co-accused's confession is treated as weak evidence and may only corroborate substantive proof; it cannot by itself sustain guilt, though the conviction here was sustained because the confession merely supported recovery and seizure evidence. The text also states that the presumption under section 138-A operates as a rule of evidence and may apply retrospectively to pending proceedings unless the statute indicates otherwise, so it remained available to the prosecution. On sentence, the discussion emphasises proportionality in customs cases, including deterrence, gravity, role, prior record, delay, and time on bail; on those facts, the imprisonment was reduced while the fine was maintained. Case-Laws Customs Tue, 29 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40596