https://www.taxtmi.com/caselaws?id=44244 A statement recorded before customs officials under Section 108 of the Customs Act is distinct from a Section 161 CrPC statement and may be used as substantive evidence in customs proceedings. Where the statement clearly implicates the maker and the person against whom it is relied on, it can connect that person with the contravention without being confined to corroborative use under Section 30 of the Evidence Act. On that basis, the statement was admissible against the petitioner, and the confiscation and penalty were sustained. en-us Mon, 06 Nov 1995 00:00:00 +0530 Wed, 15 Oct 2025 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44244 A statement recorded before customs officials under Section 108 of the Customs Act is distinct from a Section 161 CrPC statement and may be used as substantive evidence in customs proceedings. Where the statement clearly implicates the maker and the person against whom it is relied on, it can connect that person with the contravention without being confined to corroborative use under Section 30 of the Evidence Act. On that basis, the statement was admissible against the petitioner, and the confiscation and penalty were sustained. Case-Laws Customs Mon, 06 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44244