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    <title>2001 (1) TMI 101 - HIGH COURT OF JUDICATURE AT MADRAS</title>
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    <description>Retracted customs statements were treated as admissible where they were recorded soon after interception and no material showed torture, coercion, injury, or a contemporaneous complaint, so the later retraction did not displace their voluntariness. Seizure evidence was found sufficient where customs officials consistently proved interception of the boat and launch, recovery of foreign-marked gold bars and foreign-origin fishing nets, and preparation of seizure materials at the shore; the absence of independent witnesses did not weaken trustworthy official testimony. The fourth accused was linked to the smuggling arrangement through co-accused statements and his own admissions regarding prior dealings, contact with the foreign supplier, and arrangement of the receiving accused, so the acquittal was considered unsustainable.</description>
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    <pubDate>Thu, 04 Jan 2001 00:00:00 +0530</pubDate>
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      <title>2001 (1) TMI 101 - HIGH COURT OF JUDICATURE AT MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=46042</link>
      <description>Retracted customs statements were treated as admissible where they were recorded soon after interception and no material showed torture, coercion, injury, or a contemporaneous complaint, so the later retraction did not displace their voluntariness. Seizure evidence was found sufficient where customs officials consistently proved interception of the boat and launch, recovery of foreign-marked gold bars and foreign-origin fishing nets, and preparation of seizure materials at the shore; the absence of independent witnesses did not weaken trustworthy official testimony. The fourth accused was linked to the smuggling arrangement through co-accused statements and his own admissions regarding prior dealings, contact with the foreign supplier, and arrangement of the receiving accused, so the acquittal was considered unsustainable.</description>
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      <pubDate>Thu, 04 Jan 2001 00:00:00 +0530</pubDate>
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