https://www.taxtmi.com/caselaws?id=43064 Retracted statements recorded by customs under Sections 107 and 108 of the Customs Act were held insufficient, without independent corroboration, to sustain convictions for smuggling-related offences. The court accepted that a retracted confession may in an appropriate case support conviction, but only if supported by reliable independent material; here, the prosecution evidence did not directly establish knowing participation, and the co-accused statements had limited evidentiary value against others. With no adequate corroboration from prosecution witnesses, the Customs Act conviction could not stand, and the related charge under Section 5 of the Imports and Exports (Control) Act also failed because it depended on the same evidentiary foundation. en-us Sat, 06 Oct 1990 00:00:00 +0530 Tue, 15 Jun 2010 18:55:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43064 Retracted statements recorded by customs under Sections 107 and 108 of the Customs Act were held insufficient, without independent corroboration, to sustain convictions for smuggling-related offences. The court accepted that a retracted confession may in an appropriate case support conviction, but only if supported by reliable independent material; here, the prosecution evidence did not directly establish knowing participation, and the co-accused statements had limited evidentiary value against others. With no adequate corroboration from prosecution witnesses, the Customs Act conviction could not stand, and the related charge under Section 5 of the Imports and Exports (Control) Act also failed because it depended on the same evidentiary foundation. Case-Laws Customs Sat, 06 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43064