https://www.taxtmi.com/caselaws?id=45111 Conviction for customs and foreign exchange offences could not be sustained where the seizure was proved only through the inspecting officer, the attesting witnesses to the mahazars were not examined, and the record contained discrepancies about the timing and manner of seizure. The prosecution lacked corroboration on a material aspect. The alleged confession was recorded after prolonged custody, and the surrounding circumstances made voluntariness doubtful. A retracted confession, without satisfactory proof of voluntariness, was held unsafe to rely on. On that basis, the conviction and sentence were set aside and acquittal followed. en-us Mon, 05 Mar 1979 00:00:00 +0530 Thu, 08 Jul 2010 13:40:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45111 Conviction for customs and foreign exchange offences could not be sustained where the seizure was proved only through the inspecting officer, the attesting witnesses to the mahazars were not examined, and the record contained discrepancies about the timing and manner of seizure. The prosecution lacked corroboration on a material aspect. The alleged confession was recorded after prolonged custody, and the surrounding circumstances made voluntariness doubtful. A retracted confession, without satisfactory proof of voluntariness, was held unsafe to rely on. On that basis, the conviction and sentence were set aside and acquittal followed. Case-Laws Customs Mon, 05 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45111