Extract of GEHRI LAL DAGALIA Versus COMMISSIONER OF CUSTOMS, JAIPUR Final Order Nos. 822-824/2001-NB, dated 20-7-2001 in Appeal No. C/233 & 356-357/96-NB IN THE CEGAT, NORTHERN BENCH, NEW DELHI
. . . he could have narrated this fact to the Magistrate before whom he was produced after arrest. Letter of appellant merely complaining of coercion used by Customs officer and not gives any details about the acquisition of gold and how the same was not smuggled one. Such a letter first of all cannot be considered a retraction of the statement tendered by him under Section 108.
. . . Statements made in affidavit produced by appellant controverted and not to be treated as evidence.