https://www.taxtmi.com/caselaws?id=42811 A conviction for offences under the Customs Act and the Imports and Exports (Control) Act cannot safely rest solely on retracted statements unless they are independently and fully corroborated by reliable evidence connecting the accused to the offence. Here, there was no direct evidence that the respondent concealed silver in the car or attempted export, and recovery from the petrol tank alone did not establish involvement, especially as the car had already been loaded and was no longer under his control when seizure occurred. Because the statements were retracted at the first opportunity and lacked adequate independent support, the acquittal was properly maintained and the State appeal failed. en-us Sat, 07 Jul 1990 00:00:00 +0530 Mon, 14 Jun 2010 13:48:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42811 A conviction for offences under the Customs Act and the Imports and Exports (Control) Act cannot safely rest solely on retracted statements unless they are independently and fully corroborated by reliable evidence connecting the accused to the offence. Here, there was no direct evidence that the respondent concealed silver in the car or attempted export, and recovery from the petrol tank alone did not establish involvement, especially as the car had already been loaded and was no longer under his control when seizure occurred. Because the statements were retracted at the first opportunity and lacked adequate independent support, the acquittal was properly maintained and the State appeal failed. Case-Laws Central Excise Sat, 07 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42811