https://www.taxtmi.com/caselaws?id=42910 Statements recorded under Section 108 of the Customs Act were treated as voluntary and admissible because they were written by the accused in their own handwriting and materially differed in content, which negatived the claim of dictated confessions. Liability for a solitary act of knowingly permitting smuggled goods to be stored in a family godown supported conviction under Section 135(b)(i), but did not establish criminal conspiracy; the custodial sentence was reduced to a fine with default imprisonment. For accused No. 20, the statement showed only awareness of others' activities and no incriminating participation, so the conviction and sentence were set aside. en-us Tue, 04 Dec 1990 00:00:00 +0530 Tue, 15 Jun 2010 10:09:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42910 Statements recorded under Section 108 of the Customs Act were treated as voluntary and admissible because they were written by the accused in their own handwriting and materially differed in content, which negatived the claim of dictated confessions. Liability for a solitary act of knowingly permitting smuggled goods to be stored in a family godown supported conviction under Section 135(b)(i), but did not establish criminal conspiracy; the custodial sentence was reduced to a fine with default imprisonment. For accused No. 20, the statement showed only awareness of others' activities and no incriminating participation, so the conviction and sentence were set aside. Case-Laws Customs Tue, 04 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42910