https://www.taxtmi.com/caselaws?id=773177 At the discharge stage, the court must only determine whether the prosecution material discloses a prima facie case and grave suspicion, without conducting a trial-like assessment of evidentiary weight. Statements recorded under Section 108 of the Customs Act, along with the accused's statements, documents and witness evidence, were treated as sufficient material to proceed, and such Section 108 statements were recognised as substantive evidence, not on par with a police confession. On those materials, the petitioner was not entitled to discharge under Section 245(2) CrPC. en-us Fri, 13 Jun 2025 00:00:00 +0530 Thu, 19 Jun 2025 08:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773177 At the discharge stage, the court must only determine whether the prosecution material discloses a prima facie case and grave suspicion, without conducting a trial-like assessment of evidentiary weight. Statements recorded under Section 108 of the Customs Act, along with the accused's statements, documents and witness evidence, were treated as sufficient material to proceed, and such Section 108 statements were recognised as substantive evidence, not on par with a police confession. On those materials, the petitioner was not entitled to discharge under Section 245(2) CrPC. Case-Laws Customs Fri, 13 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773177