https://www.taxtmi.com/caselaws?id=46647 A statement made before a Customs Officer is treated as admissible and is not barred by Section 24 of the Indian Evidence Act, 1872, because Customs Act enquiries are not governed by the same rule as police investigations. Where corroborated by recovery of a large quantity of silver from vehicles and nearby premises, such a statement may support an inference of involvement in concealment and possession of prohibited goods. The text also notes that prolonged pendency can be considered in mitigation at the sentencing stage, leading to reduction of the substantive sentence while the finding of guilt remains intact. en-us Fri, 11 Oct 2002 00:00:00 +0530 Fri, 23 Jul 2010 11:26:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46647 A statement made before a Customs Officer is treated as admissible and is not barred by Section 24 of the Indian Evidence Act, 1872, because Customs Act enquiries are not governed by the same rule as police investigations. Where corroborated by recovery of a large quantity of silver from vehicles and nearby premises, such a statement may support an inference of involvement in concealment and possession of prohibited goods. The text also notes that prolonged pendency can be considered in mitigation at the sentencing stage, leading to reduction of the substantive sentence while the finding of guilt remains intact. Case-Laws Customs Fri, 11 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46647