https://www.taxtmi.com/caselaws?id=786968 Voluntary statements recorded by authorised Customs officers under section 108 of the Customs Act, 1962 are admissible and may sustain a conviction under section 135(1)(b)(i) when supported by independent corroboration such as discovery of incriminating articles, recoveries, panchnamas, and officer testimony. Concurrent findings based on such material are not disturbed absent perversity or legal infirmity. On sentence, the text notes that long delay, advanced age, prior incarceration beyond the statutory minimum, acquittal of co-accused, and the abandoned nature of the goods may justify reduction of imprisonment to the period already undergone where further custody would be unduly harsh. en-us Mon, 23 Feb 2026 00:00:00 +0530 Tue, 24 Feb 2026 08:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786968 Voluntary statements recorded by authorised Customs officers under section 108 of the Customs Act, 1962 are admissible and may sustain a conviction under section 135(1)(b)(i) when supported by independent corroboration such as discovery of incriminating articles, recoveries, panchnamas, and officer testimony. Concurrent findings based on such material are not disturbed absent perversity or legal infirmity. On sentence, the text notes that long delay, advanced age, prior incarceration beyond the statutory minimum, acquittal of co-accused, and the abandoned nature of the goods may justify reduction of imprisonment to the period already undergone where further custody would be unduly harsh. Case-Laws Customs Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786968