https://www.taxtmi.com/caselaws?id=50421 A statement recorded by Customs officers under Section 108 of the Customs Act is not equated with a Magistrate's confession under Section 164 of the Code of Criminal Procedure. Its admissibility turns on whether the inculpatory parts were made voluntarily and are not affected by the vitiating factors in Section 24 of the Indian Evidence Act. On the stated facts, the detailed statement, the explanation of coded documents recovered from the residence, and the surrounding circumstances supported voluntariness, while retractions by employee-witnesses did not undermine the material relied on. The statement was therefore treated as admissible, and the penalties were sustained. en-us Wed, 03 Jan 2001 00:00:00 +0530 Sat, 21 Aug 2010 16:05:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50421 A statement recorded by Customs officers under Section 108 of the Customs Act is not equated with a Magistrate's confession under Section 164 of the Code of Criminal Procedure. Its admissibility turns on whether the inculpatory parts were made voluntarily and are not affected by the vitiating factors in Section 24 of the Indian Evidence Act. On the stated facts, the detailed statement, the explanation of coded documents recovered from the residence, and the surrounding circumstances supported voluntariness, while retractions by employee-witnesses did not undermine the material relied on. The statement was therefore treated as admissible, and the penalties were sustained. Case-Laws Customs Wed, 03 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50421