Prosecution must Prove Guilt Beyond Confession in Customs Smuggling Cases to Influence Verdicts: CESTAT [Read Order]

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad has held that guilt cannot be established solely through confessions stressing the prosecution’s burden of proof in customs smuggling cases. The judgment came in the context of a case where the accused had confessed to involvement in smuggling activities but later denied the statement, claiming it was extracted under duress.

The appellants, Shri Raj Kumar Singh, the proprietor of M/s Bunti Scrap Suppliers and Shri Harishchandra Singh, represented by Ms Surabhi Sinha argued that the confession made to customs authorities was retracted and thus should not be considered as a valid basis for conviction.

They contended that there was no corroborative evidence, such as contraband or independent witness testimony, to substantiate the confession. They maintained that the prosecution failed to prove guilt beyond a reasonable doubt and that the retracted confession could not be relied upon to secure a conviction.

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The respondent revenue, Commissioner of Customs, Central Excise & CGST, Lucknow, represented by Shri A.K. Choudhary argued that the confession made by the appellant was voluntary and should be upheld as a primary piece of evidence.

They contended that even if the confession was retracted, it had substantial probative value and the appellant’s involvement in smuggling was clear. The revenue claimed that the confession alone was sufficient to prove guilt, as it was made in a clear and consistent manner during the investigation.

The bench ruled that while confessions may hold weight, they cannot be the sole basis for a guilty verdict unless backed by additional evidence. In this case, the prosecution failed to provide corroborative materials such as contraband evidence or independent witness statements, which are crucial for establishing guilt in smuggling cases.

The CESTAT reiterated the principle that the prosecution bears the burden of proving the accused’s guilt beyond a reasonable doubt. This includes providing sufficient and corroborative evidence that can verify the claims made in the confession. In the absence of such evidence, the confession alone cannot sway the verdict.

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The two-member bench of the CESTAT comprising Mr. P.K. Choudhary (Judicial Member) and Mr. Sanjiv Srivastava (Technical Member) made it clear that confessions, especially when retracted, require independent validation. It ensures that an accused individual’s rights are protected from the risk of being convicted solely on possibly unreliable confessions.

The decision also stressed the importance of a fair trial, wherein the prosecution must present a robust case with physical and testimonial evidence, not merely rely on an individual’s statements that can be questioned or denied. It highlighted the need for the prosecution to go beyond confessions and present a complete case with corroborative evidence to secure a conviction.

To Read the full text of the Order CLICK HERE

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