https://www.taxtmi.com/caselaws?id=42809 A retracted statement under Section 108 of the Customs Act may still be relied on if it is found voluntary and truthful, especially where supported by general corroboration; the court treated the statement as admissible on that basis. The absence of Form No. 37 for baggage declaration was held not to be mandatory and did not by itself invalidate the search, seizure, or prosecution where the passenger had been asked to declare the contents and denied carrying anything dutiable. On correcting those errors, the evidence established non-declaration of restricted goods, so the acquittal was set aside and the conviction and sentence were restored. en-us Fri, 06 Apr 1990 00:00:00 +0530 Mon, 14 Jun 2010 13:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42809 A retracted statement under Section 108 of the Customs Act may still be relied on if it is found voluntary and truthful, especially where supported by general corroboration; the court treated the statement as admissible on that basis. The absence of Form No. 37 for baggage declaration was held not to be mandatory and did not by itself invalidate the search, seizure, or prosecution where the passenger had been asked to declare the contents and denied carrying anything dutiable. On correcting those errors, the evidence established non-declaration of restricted goods, so the acquittal was set aside and the conviction and sentence were restored. Case-Laws Customs Fri, 06 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42809