https://www.taxtmi.com/caselaws?id=786706 A confession or inculpatory statement recorded under Section 108 of the Customs Act, 1962 is not substantive evidence against a co-accused and can at most lend assurance to otherwise admissible evidence. The Delhi HC noted that the witness who recorded the statement was not shown to be unavailable or otherwise covered by Section 33 of the Indian Evidence Act, 1872, and the complainant failed to establish admissibility through Section 32(2) read with Sections 47 and 67. Without independent corroboration, the earlier recorded testimony could not be used to sustain guilt, and the remaining material was insufficient to disturb the acquittal. en-us Wed, 11 Feb 2026 00:00:00 +0530 Wed, 18 Feb 2026 08:11:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786706 A confession or inculpatory statement recorded under Section 108 of the Customs Act, 1962 is not substantive evidence against a co-accused and can at most lend assurance to otherwise admissible evidence. The Delhi HC noted that the witness who recorded the statement was not shown to be unavailable or otherwise covered by Section 33 of the Indian Evidence Act, 1872, and the complainant failed to establish admissibility through Section 32(2) read with Sections 47 and 67. Without independent corroboration, the earlier recorded testimony could not be used to sustain guilt, and the remaining material was insufficient to disturb the acquittal. Case-Laws Customs Wed, 11 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786706