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2010 (7) TMI 693 - HC - CustomsSearch and seizure - Department failed to prove that the accused had not declared the foreign currency before the “proper officer” namely, the first uniformed customs officer, who had intercepted the accused at the Customs Counter - the presumption of innocence is available to him under the fundamental principles of criminal jurisprudence that every person should be presumed to be innocent unless he is proved to be guilty by a competent court of law - . The accused stated that at that juncture, he had shown his purse to the customs officers, who took him downstairs to let him know if the declaration was required to be made and later on when he came back, he told the accused that the currency was liable to be confiscated - The submission of the counsel for the petitioner that the accused retracted his confessional statement belatedly and he did not discharge the burden of proving that the said statement was obtained from him under threat, duress or promise, is to be seen in the backdrop of the facts of the case in hand - The retracted statement of the accused under Section 108 of the Customs Act had to be examined in conjunction with the other corroborative evidence on the record - Decided against the assessee
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