https://www.taxtmi.com/caselaws?id=48521 A retracted confession recorded under Section 108 of the Customs Act, 1962 may be considered only if its voluntariness and truth are supported by corroborative facts and circumstances. Where no independent material connected the accused to the seizure or alleged smuggling, and documents recovered from his premises did not advance the prosecution case, the statement could not safely sustain the conviction. Retracted statements of separated co-accused could not provide the necessary corroboration or assurance by themselves. In the absence of independent corroboration, the acquittal was upheld and the appeal failed. en-us Thu, 05 Feb 2009 00:00:00 +0530 Tue, 18 Nov 2014 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48521 A retracted confession recorded under Section 108 of the Customs Act, 1962 may be considered only if its voluntariness and truth are supported by corroborative facts and circumstances. Where no independent material connected the accused to the seizure or alleged smuggling, and documents recovered from his premises did not advance the prosecution case, the statement could not safely sustain the conviction. Retracted statements of separated co-accused could not provide the necessary corroboration or assurance by themselves. In the absence of independent corroboration, the acquittal was upheld and the appeal failed. Case-Laws Customs Thu, 05 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48521