Judgment

S.B. Sinha, J.—Leave granted.

2. The Appellant is an industrialist. He manufactures acrylic yarn, blankets and shawls. The said goods are exportable items. The units of the Appellant are recognized export houses. They were awarded the highest export performance Awards by Wool and Woolen Export Promotion Council for manufacture of the aforementioned goods. The Appellant imported some raw materials on the premise that the imported items would be utilized for manufacture of the goods which were meant for export. A raid was conducted in his residence on 26.05.2004 by the Directorate of Revenue Intelligence (DRI) and he was taken in custody. He allegedly was continuously tortured for two days. During his detention statements under Section 108 of the Customs Act were recorded allegedly under coercion, duress and threat. He was shown arrested on 28.05.2004 and produced before a Magistrate. He was medically examined whereupon marks of multiple injuries on his person were found. After he was remanded to judicial custody by the Magistrate by an order dated 28.5.2004, he retracted his alleged confession stating that the same had been obtained under coercion, duress and torture. He rema