Confessions made u/s 108 of the Customs Act require Corroborative Evidence for Conviction in Smuggling Cases: CESTAT [Read Order]
CESTAT Allahabad ruled that confessions made under Section 108 of the Customs Act alone are insufficient for convicting the accused in smuggling cases. The confession must be supported by independent corroborative evidence, failing which the conviction cannot be upheld
By Devanand T R - On November 12, 2024 1:52 pm - 2 mins read
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Allahabad has emphasised that confessions made under Section 108 of the Customs Act are not sufficient to convict individuals in smuggling cases unless corroborated by independent evidence. The appellants, Shri Raj Kumar Singh, the proprietor of M/s Bunti Scrap Suppliers and Shri Harishchandra Singh,…
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