https://www.taxtmi.com/caselaws?id=43133 Confessions in customs proceedings require affirmative proof of voluntariness after considering all surrounding circumstances, including medical condition, custody, freedom to leave, mental state, timing and possible official pressure. Delayed retraction does not by itself negate a challenge to voluntariness. Treating the absence of physical torture as determinative, disregarding relevant circumstances, or treating an uncorroborated confession as conclusive misdirects the assessment of evidence. Findings sustaining a penalty on that basis are vitiated by errors of law and failure to consider material evidence. The penalty order and appellate affirmation were quashed against the writ petitioner, with consequential reliefs and costs. en-us Thu, 12 Sep 1991 00:00:00 +0530 Wed, 16 Jun 2010 12:49:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43133 Confessions in customs proceedings require affirmative proof of voluntariness after considering all surrounding circumstances, including medical condition, custody, freedom to leave, mental state, timing and possible official pressure. Delayed retraction does not by itself negate a challenge to voluntariness. Treating the absence of physical torture as determinative, disregarding relevant circumstances, or treating an uncorroborated confession as conclusive misdirects the assessment of evidence. Findings sustaining a penalty on that basis are vitiated by errors of law and failure to consider material evidence. The penalty order and appellate affirmation were quashed against the writ petitioner, with consequential reliefs and costs. Case-Laws Customs Thu, 12 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43133