https://www.taxtmi.com/caselaws?id=765836 A confessional statement under Section 108 of the Customs Act, 1962 is admissible, but it cannot by itself sustain custody or establish guilt without independent corroboration. With no gold recovered from the applicant, and the case resting mainly on call-detail records, forensic material and the Section 108 statement, the Court found the corroborative link to the alleged offence weak. As investigation was complete, the complaint had been filed, and custodial interrogation was no longer necessary, the risk of tampering with evidence or influencing witnesses was treated as negligible. Bail was therefore granted, with personal liberty weighed in favour of release. en-us Mon, 27 Jan 2025 00:00:00 +0530 Tue, 11 Feb 2025 07:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765836 A confessional statement under Section 108 of the Customs Act, 1962 is admissible, but it cannot by itself sustain custody or establish guilt without independent corroboration. With no gold recovered from the applicant, and the case resting mainly on call-detail records, forensic material and the Section 108 statement, the Court found the corroborative link to the alleged offence weak. As investigation was complete, the complaint had been filed, and custodial interrogation was no longer necessary, the risk of tampering with evidence or influencing witnesses was treated as negligible. Bail was therefore granted, with personal liberty weighed in favour of release. Case-Laws Customs Mon, 27 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765836