https://www.taxtmi.com/caselaws?id=43139 A retracted statement recorded under section 108 of the Customs Act could not, by itself, justify reversal of an acquittal. The court accepted that the acquittal was a considered order and found no reliable independent corroboration linking the respondent to the alleged offence. The Customs officer's evidence did not add sufficient weight to displace the acquittal, so the prosecution failed to establish grounds for interference. The acquittal was therefore upheld and the respondent remained acquitted. en-us Wed, 18 Sep 1991 00:00:00 +0530 Wed, 16 Jun 2010 13:10:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43139 A retracted statement recorded under section 108 of the Customs Act could not, by itself, justify reversal of an acquittal. The court accepted that the acquittal was a considered order and found no reliable independent corroboration linking the respondent to the alleged offence. The Customs officer's evidence did not add sufficient weight to displace the acquittal, so the prosecution failed to establish grounds for interference. The acquittal was therefore upheld and the respondent remained acquitted. Case-Laws Customs Wed, 18 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43139