https://www.taxtmi.com/caselaws?id=45807 A charge of conspiracy under the Sea Customs Act cannot be sustained on co-accused statements alone without independent legal evidence linking the accused to the offence. The account books proved in evidence did not refer to the petitioner, and the witness statement placing him at Dum Dum was too neutral to implicate him. Co-accused statements before Customs Officers could serve only as corroboration after independent reliable evidence had first established guilt. In the absence of such evidence, the charge and proceeding were unsustainable and were quashed. en-us Fri, 05 May 1967 00:00:00 +0530 Wed, 14 Jul 2010 10:00:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45807 A charge of conspiracy under the Sea Customs Act cannot be sustained on co-accused statements alone without independent legal evidence linking the accused to the offence. The account books proved in evidence did not refer to the petitioner, and the witness statement placing him at Dum Dum was too neutral to implicate him. Co-accused statements before Customs Officers could serve only as corroboration after independent reliable evidence had first established guilt. In the absence of such evidence, the charge and proceeding were unsustainable and were quashed. Case-Laws Customs Fri, 05 May 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45807