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2015 (7) TMI 419 - HC - CustomsImprisonment for non payment of dues - carrying smuggled gold - offences punishable under Sections 132 and 135(1)(a) of the Customs Act, 1962 - Held that:- It is a settled law that the confessional statement made by an accused under Section 108 of the Customs Act is admissible in evidence for prosecution under section 135 of the Customs Act. Though, it was the case of the petitioner that he had retracted his confessional statement, but he failed to show that the same was recorded under any inducement or promise or threat or the same was tutored one. It has been shown from the record that the petitioner made the statement voluntarily and the same is admissible in evidence. Though the High Court is not required to act as a court of appeal but at the same time, it is the duty of the court to correct manifest illegality resulting in gross miscarriage of justice. The High Court is not required to interfere in the concurrent finding of facts. This Court is of the considered opinion that the present case is not a fit case where the revisional jurisdiction is required to be exercised on the concurrent finding of facts recorded by the Courts below. This Court does not find any procedural irregularity, overlooking of material evidence, misreading of the same or miscarriage of justice. There is no jurisdictional error in the judgments passed by the Courts below. Neither there is any failure to exercise the jurisdiction or exceeding of jurisdiction by the learned trial Court and appellate Court while passing the judgment. The discussion made above in the light of evidence/material led by the prosecution, does not warrant any interference in the conclusion drawn by the Courts below. Thus, the judgment of conviction and order on sentence passed by the learned trial Court as well as the judgment passed by the learned appellate Court are upheld. The petitioner is directed to surrender before the learned trial court concerned to serve the sentence of imprisonment.
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