https://www.taxtmi.com/caselaws?id=45839 Criminal prosecution under the Customs Act is not automatically barred because the related adjudication and penalty order has been set aside on appeal; independent prosecution may continue where the offence remains otherwise supportable. However, a prosecution cannot be sustained solely on confessional statements of co-accused. A statement recorded under Section 108 of the Customs Act is admissible, but a co-accused's confession is not substantive evidence against another accused and can only serve limited corroborative purpose under Section 30 of the Indian Evidence Act, 1872. In the absence of independent incriminating material connecting the accused to the offence, continuation of the criminal case was treated as unjustified. en-us Sat, 17 Jun 2000 00:00:00 +0530 Wed, 14 Jul 2010 11:43:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45839 Criminal prosecution under the Customs Act is not automatically barred because the related adjudication and penalty order has been set aside on appeal; independent prosecution may continue where the offence remains otherwise supportable. However, a prosecution cannot be sustained solely on confessional statements of co-accused. A statement recorded under Section 108 of the Customs Act is admissible, but a co-accused's confession is not substantive evidence against another accused and can only serve limited corroborative purpose under Section 30 of the Indian Evidence Act, 1872. In the absence of independent incriminating material connecting the accused to the offence, continuation of the criminal case was treated as unjustified. Case-Laws Customs Sat, 17 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45839