https://www.taxtmi.com/caselaws?id=42850 An acquittal under the Customs Act and Imports and Exports (Control) Act was upheld because the alleged section 108 statement was not shown to be voluntary, with surrounding circumstances creating doubt about its reliability. The co-accused's evidence was treated cautiously as accomplice evidence and was not safe corroboration, especially because his account materially differed from what he had told customs authorities. Defects in the panchanama and seizure record further weakened the prosecution case, and the record did not exclude the possibility that the accused had no knowledge of the concealed calculators. The prosecution therefore failed to prove guilt beyond reasonable doubt, and the benefit of doubt remained with the accused. en-us Mon, 09 Apr 1990 00:00:00 +0530 Mon, 14 Jun 2010 16:26:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42850 An acquittal under the Customs Act and Imports and Exports (Control) Act was upheld because the alleged section 108 statement was not shown to be voluntary, with surrounding circumstances creating doubt about its reliability. The co-accused's evidence was treated cautiously as accomplice evidence and was not safe corroboration, especially because his account materially differed from what he had told customs authorities. Defects in the panchanama and seizure record further weakened the prosecution case, and the record did not exclude the possibility that the accused had no knowledge of the concealed calculators. The prosecution therefore failed to prove guilt beyond reasonable doubt, and the benefit of doubt remained with the accused. Case-Laws Customs Mon, 09 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42850