Admissibility of Section 108 statements upheld; corroborative forensic digital evidence sustained confiscation and penalties despite parity claim.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Section 108 statements were held admissible as substantive evidence to connect an implicated person with customs contraventions, and consistent recorded statements, corroborated by collateral material including forensic analysis of a detained mobile phone and other witness statements, furnished adequate material to sustain confiscation and penalties. The court accepted that the petitioner's communications, non-cooperation with summons and implicated statements of a money exchanger established knowledge and participation in improper export; differing relief granted to a passenger (redemption and re-export) did not warrant parity-based relief under equality principles. The petition was dismissed and impugned orders upheld.....