TMI BlogEvidence - It is a settled law that the statement recorded under Section 108 of the Customs Act is a...Evidence - It is a settled law that the statement recorded under Section 108 of the Customs Act is a material piece of evidence and can be used as substantive evidence. The statements recorded under Section 108 of the Customs Act in this case are consistent, the witnesses are supporting each other regarding the incident of recovery and such statements are further corroborated by the Panchnamas prepared at the spot which bear the signatures of the petitioner as also the Panch Witnesses. - The Hig..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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