Court Questions Co-Accused's Statement in Smuggling Case; Section 9D Cites Lack of Examination u/s 138B Procedure.

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....Smuggling - Reliability of uncorroborated statement of co-accused - Section 9D is pari materia to Section 138B of Customs Act 1962 and hence the ratio of the above said decision squarely applicable to this case as well . In this case, the adjudicating Authority has not examined the person who has given the statement which has been relied upon to implicate the Appellant. - When the procedure set out in Section 138 B is not followed, the statement of the co accused has no evidentiary value. - AT....