{"id":224208,"date":"2020-01-14T09:30:04","date_gmt":"2020-01-14T04:00:04","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=224208"},"modified":"2020-01-22T12:03:39","modified_gmt":"2020-01-22T06:33:39","slug":"bom-hc-statement-recorded-under-s-108-of-customs-act-is-not-reliable-in-isolation-without-corroboration-by-independent-witness","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2020\/01\/14\/bom-hc-statement-recorded-under-s-108-of-customs-act-is-not-reliable-in-isolation-without-corroboration-by-independent-witness\/","title":{"rendered":"Bom HC | Statement recorded under S. 108 of Customs Act is not reliable in isolation without corroboration by independent witness"},"content":{"rendered":"

Bombay High Court:\u00a0<\/strong>K.R. Shriram, J., dismissed an appeal filed by the Union of India against the order of the trial court whereby the respondents were acquitted of offences under various provisions of the Customs Act, 1962.<\/p>\n

The respondents were accused of illegal dealing in foreign marked gold biscuits. Pursuant to information received, the Directorate of Revenue Intelligence affected a raid and search of premises where they found the respondents and recovered 24 marked gold biscuits along with large quantities of foreign and Indian currency. The respondents were brought to the DRI Office. Summons were issued to them under Section 108 of the Customs Act and their statements were recorded. After completion of the investigation, a complaint was filed against the respondents. Before the trial court, the respondents took the stand they were poor villagers who came to Mumbai in search of work. While searching for a job, somebody gave them the address of the said premises, and they had reached there just a couple of minutes prior to the raiding party. At the conclusion of the trial, the respondents were acquitted by the trial court, Aggrieved thereby, the Union of India filed the instant appeal.<\/p>\n

The High Court noted that the respondents had, at the first opportunity, filed an application before the Metropolitan Magistrate for retracting their statements recorded under Section 108. The prosecution asserted that the statements of the respondents were voluntarily and correctly recorded without any force or inducement. However, the High Court found that there was no independent corroboration by any witness of the Section 108 statements of the respondents.<\/p>\n

Discussing whether the statement of respondents was to corroborated, K.R. Shriram, J. observed,\u00a0“If I have to simply accept the statement recorded under Section 108 as gospel truth and without any corroboration, I ask myself another question, as to why should anyone then go through a trial. The moment the Customs authorities recorded the statement under section 108, in which the accused has confessed about his involvement in carrying contraband gold, the accused could be straightaway sent to jail without the trial court having recorded any evidence or conducting a trial.”<\/strong><\/p>\n

The Court reiterated that\u00a0in absence of any corroboration by an independent and reliable witness, a statement recorded under Section 108 in isolation could not be relied upon.<\/strong><\/p>\n

Furthermore, it was also noted that the Judgment of acquittal was passed in 2001 and more than 19 years have passed since. In such view of the matter, the High Court held that the order of acquittal passed by the trial court did not warrant interference. Accordingly, the appeal filed by the Union of India was dismissed. [Union of India v. Kisan Ratan Singh,\u00a02020 SCC OnLine Bom 39<\/b><\/a>, decided on 07-01-2020]<\/p>\n","protected":false},"excerpt":{"rendered":"

Bombay High Court:\u00a0K.R. Shriram, J., dismissed an appeal filed by the Union of India against the order of the trial court whereby <\/p>\n","protected":false},"author":8808,"featured_media":74381,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[2600,39252,33138,38997,27494],"class_list":["post-224208","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-corroboration","tag-gold-biscuits","tag-metropolitan-magistrate","tag-section-108-customs-act","tag-summons"],"yoast_head":"\nBom HC | Statement recorded under S. 108 of Customs Act is not reliable in isolation without corroboration by independent witness | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2020\/01\/14\/bom-hc-statement-recorded-under-s-108-of-customs-act-is-not-reliable-in-isolation-without-corroboration-by-independent-witness\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bom HC | Statement recorded under S. 108 of Customs Act is not reliable in isolation without corroboration by independent witness\" \/>\n<meta property=\"og:description\" content=\"Bombay High Court:\u00a0K.R. 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Tribunal upholds confiscation of gold concealed inside the inner garment","author":"Editor","date":"August 13, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): S.S. Garg (Judicial Member) partly allowed an appeal which was filed aggrieved by the order passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) had rejected the appeal upholding the Order-in-Original. The officers of Air Intelligence Unit, Cochin International Airport, Nedumbassery seized two gold\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":301876,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/09\/19\/delhi-hc-drawback-beneifts-available-for-gold-exports-provided-additional-duty-is-paid-u-s-3-of-customstariffs-act-legal-news\/","url_meta":{"origin":224208,"position":3},"title":"Drawback benefits available on gold exports despite non-payment of basic custom duty, if additional duty is paid during import: Delhi High Court","author":"Editor","date":"September 19, 2023","format":false,"excerpt":"\u201cOnce the petitioner had paid the duties as contemplated under Section 3 of the Tariff Act, 1975, it could not be possibly contended that the goods were imported \u2018duty free\u2019.\u201d","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"delhi high court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/delhi-high-court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/delhi-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/delhi-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/delhi-high-court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":267434,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/27\/import-without-custom-duty-lower-court-issued-summons-order-but-delhi-hc-sets-aside\/","url_meta":{"origin":224208,"position":4},"title":"Import without custom duty, lower Court issued summons order, but Delhi HC sets aside: Read 5 reasons why impugned order was bad in law","author":"Bhumika Indulia","date":"May 27, 2022","format":false,"excerpt":"Delhi High Court: Chandra Dhari Singh, J., while setting aside the order of lower Court in a case concerning Customs Act, laid down five reasons why the impugned order was bad in law. A petition was filed for quashing the order passed by the lower Court. Factual Background The respondent\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/DelCustoms.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/DelCustoms.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/DelCustoms.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/DelCustoms.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/DelCustoms.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":223579,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/12\/25\/cal-hc-making-statement-of-accused-under-s-108-of-customs-act-the-foundation-of-offence-under-wild-life-protection-act-is-against-principles-of-law\/","url_meta":{"origin":224208,"position":5},"title":"Cal HC | Making statement of accused under S. 108 of Customs Act the foundation of offence under Wild Life (Protection) Act is against principles of law","author":"Bhumika Indulia","date":"December 25, 2019","format":false,"excerpt":"Calcutta High Court:\u00a0Tirthankar Ghosh, J., reversed the order of the trial court (as confirmed by the first appellate court) whereby the petitioner was convicted and sentenced for committing an offence under Section 40(2) read with Section 51(1-A) of the Wild Life (Protection) Act, 1972. The petitioner was accused of unlawfully\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/224208","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=224208"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/224208\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/74381"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=224208"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=224208"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=224208"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}