https://www.taxtmi.com/caselaws?id=44738 Voluntary statements recorded under Section 108 of the Customs Act are admissible when shown to have been made without threat, inducement or coercion, and they may be relied upon with corroborative evidence. A co-accused who has pleaded guilty and later testifies cannot, by itself, constitute substantive evidence in isolation, but the testimony may be considered after the remaining evidence is found reliable and may provide corroboration. On the facts described, the customs statements, the implicating statement and the surrounding evidence formed a consistent chain supporting the prosecution case, and the conviction and sentence were upheld. en-us Tue, 18 Nov 1997 00:00:00 +0530 Tue, 30 Dec 2025 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44738 Voluntary statements recorded under Section 108 of the Customs Act are admissible when shown to have been made without threat, inducement or coercion, and they may be relied upon with corroborative evidence. A co-accused who has pleaded guilty and later testifies cannot, by itself, constitute substantive evidence in isolation, but the testimony may be considered after the remaining evidence is found reliable and may provide corroboration. On the facts described, the customs statements, the implicating statement and the surrounding evidence formed a consistent chain supporting the prosecution case, and the conviction and sentence were upheld. Case-Laws Customs Tue, 18 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44738