Confessions Made U/S 108 of the Customs Act Require Corroborative Evidence for Conviction in Smuggling Cases: CESTAT

The CESTAT ruled that confessions made under Section 108 of the Customs Act require corroborative evidence for a conviction in smuggling cases. The tribunal emphasized that confessions alone, without additional evidence, are insufficient to establish guilt. This decision reinforces the need for a comprehensive and evidence-based approach in smuggling cases, ensuring that convictions are based on solid proof and not just on self-incriminating statements. The ruling upholds the legal standards of due process and the requirement for credible evidence in criminal prosecutions.