https://www.taxtmi.com/caselaws?id=765094 In a Customs Act prosecution, bail was granted because the material then available did not provide strong independent corroboration of the allegations. The Court noted that no gold was recovered from the applicant and that the call records and mobile-data extraction were not shown to be clearly linked to the alleged offence or any transaction. It held that a statement under section 108 of the Customs Act is admissible, but it cannot by itself sustain adverse action without corroboration. Custodial interrogation was no longer necessary, the investigation had concluded, and no risk of tampering with evidence or influencing witnesses was shown. en-us Wed, 08 Jan 2025 00:00:00 +0530 Fri, 24 Jan 2025 16:25:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765094 In a Customs Act prosecution, bail was granted because the material then available did not provide strong independent corroboration of the allegations. The Court noted that no gold was recovered from the applicant and that the call records and mobile-data extraction were not shown to be clearly linked to the alleged offence or any transaction. It held that a statement under section 108 of the Customs Act is admissible, but it cannot by itself sustain adverse action without corroboration. Custodial interrogation was no longer necessary, the investigation had concluded, and no risk of tampering with evidence or influencing witnesses was shown. Case-Laws Customs Wed, 08 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765094