https://www.taxtmi.com/caselaws?id=44456 A statement recorded under section 108 of the Customs Act is treated as evidence collected during customs inquiry, and the person summoned does not become an accused merely by being questioned. Section 24 of the Evidence Act applies only where the confession is shown to have been induced by threat, promise, or inducement from a person in authority and linked to the charge. A retracted confession, if voluntary and true, may be acted upon as substantive evidence, while prudence generally calls for general corroboration rather than proof of every detail. Surrounding circumstances and recovery evidence are relevant to assess voluntariness and support the confession. en-us Mon, 03 Feb 1997 00:00:00 +0530 Wed, 25 Jun 2025 15:42:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44456 A statement recorded under section 108 of the Customs Act is treated as evidence collected during customs inquiry, and the person summoned does not become an accused merely by being questioned. Section 24 of the Evidence Act applies only where the confession is shown to have been induced by threat, promise, or inducement from a person in authority and linked to the charge. A retracted confession, if voluntary and true, may be acted upon as substantive evidence, while prudence generally calls for general corroboration rather than proof of every detail. Surrounding circumstances and recovery evidence are relevant to assess voluntariness and support the confession. Case-Laws Customs Mon, 03 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44456