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2014 (7) TMI 730 - HC - CustomsValidity of the finding the appellant guilty and imposing penalty of ₹ 15 lakhs on the basis of the retracted confessional statements of the co-accused - retracted statements were filed after two months from the date on which the accused were apprehended. - smuggling of contraband gold biscuits to India - Held that:- confession statement of co-accused can be treated as evidence, provided sufficient materials are available to corroborate such evidence. As far as retraction statement is concerned, it is for the person who claims that retraction has been made genuinely to prove that the statements were obtained under force, duress, coercion etc. Otherwise, the materials indicate that statements were given voluntarily. - When the statute permits such statements to be the basis of finding of guilt even as far as co-accused is concerned, there is no reason to depart from the said view. It is a question of appreciation of evidence. - appeal dismissed - Decided against the assessee.
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