https://www.taxtmi.com/caselaws?id=43245 In a customs smuggling matter involving silver, a retracted statement recorded under Section 108 of the Customs Act was treated as having prima facie evidentiary value at the bail stage. The HC noted that such a statement may still support the prosecution if found reliable in light of surrounding circumstances, and an earlier observation in anticipatory bail proceedings did not bind the revisional court. Where the bail order rested on irrelevant considerations and the record indicated prima facie involvement, risk of absconding, and possible tampering with evidence, revisional interference was justified. The cancellation of bail was therefore upheld. en-us Fri, 22 Nov 1991 00:00:00 +0530 Thu, 17 Jun 2010 10:08:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43245 In a customs smuggling matter involving silver, a retracted statement recorded under Section 108 of the Customs Act was treated as having prima facie evidentiary value at the bail stage. The HC noted that such a statement may still support the prosecution if found reliable in light of surrounding circumstances, and an earlier observation in anticipatory bail proceedings did not bind the revisional court. Where the bail order rested on irrelevant considerations and the record indicated prima facie involvement, risk of absconding, and possible tampering with evidence, revisional interference was justified. The cancellation of bail was therefore upheld. Case-Laws Customs Fri, 22 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43245