NARESH J. SUKHAWANI vs U O I

The Supreme Court upheld the confiscation of foreign currency and penalty imposed under the Customs Act, emphasizing that statements made under Section 108 of the Customs Act can serve as substantive evidence. The Court clarified that the statement of a co-accused can be used to corroborate other evidence, but in this case, it was sufficient to establish the petitioner's involvement in the contravention. The Court dismissed the special leave petition, affirming the High Court's decision.