The CESTAT Allahabad emphasised that a retracted confession cannot serve as the sole basis for a guilty verdict in customs smuggling cases. The judgment highlighted the need for corroborative evidence for a conviction
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Allahabad set aside a smuggling conviction, stating that a retracted confession alone is insufficient to prove guilt in such cases. The judgment came after the accused, who had initially confessed to the crime, later retracted the statement claiming it was made under duress and…
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