... statement recorded by the Customs Officers is clearly retracted by the accused but even if it is retracted statement it could be relied upon if it was corroborated generally by other evidence. . . .The past experience of the accused in respect of the Customs department which finds place in the statement could be known only to her and nobody else and the said statement definitely indicates about the truthfullness of the same. Now, as far as the position of law is concerned, the statement under Section 108, even if it is retracted definitely can be considered by the Court if it is found to be voluntary and truthful. At the most, it would require some corroboration. The said statement recorded by the Customs officers definitely could be taken into consideration and there is nothing in the said statement on the basis of which one could conclude that it is not voluntary and is untruthful.
1991 (51) E.L.T. 3 (Bom.) In the High Court of Judicature at Bombay I.G. Shah, J. S.G. Rajadhyakshya Versus Leela Daulatram Uttamchandani Criminal Appeal No. 852 of 1982 decided on 5/6-4-1990