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2026 Supreme(Del) 163

IN THE HIGH COURT OF DELHI AT NEW DELHI
CHANDRASEKHARAN SUDHA, J.
Air Customs - Appellant
Versus
Islam Ahmad  - Respondent
CRL.A. 872 of 2016
Decided On : 11-02-2026

Advocates Appeared:
For the Petitioner:Ms. Anushree Narain Sr. Standing Counsel with Mr. Yamit Jetly Mr. Naman Chawla, Advocate.
For the Respondent:Ms. Sagita Bhayana, Advocate.

Confessions of co-accused cannot solely establish guilt without independent corroborating evidence; insufficient cross-examination rights compromise the evidentiary value of witness testimonies.

Headnote:(A) Code of Criminal Procedure, 1973 - Section 378(4) - Customs Act, 1962 - Section 135(1)(a) - Appeal against acquittal - The trial court acquitted A2 due to lack of cross-examination of PW1 and inadequate corroboration of co-accused statements under Section 108. The court emphasized that confessions of co-accused cannot solely form the basis of conviction without corroboration from independent evidence. (Paras 2, 8, 9, 17)

(B) Evidence Act, 1872 - Sections 30, 32, and 33 - The admissibility of statements made under Section 108 of the Customs Act is limited when the witness is not available for cross-examination, thus affecting the evidentiary value of PW1's testimony against A2. (Paras 4, 14, 16)

Facts of the case:
The prosecution alleged A2 colluded in smuggling foreign currency through A1, who was intercepted at the airport with Rs.27,77,263/- in cash, but failed to provide adequate evidence for A2's guilt apart from co-accused statements.

Findings of Court:
The court found the acquittal was justified due to insufficient corroboration of evidence against A2 and the improper reliance on co-accused confessions.

Issues: The key issue was whether the trial court's acquittal of A2 was flawed based on evidence from PW1 and co-accused statements under Section 108.

Ratio Decidendi: The legal principle established is that for a conviction, the statements of a co-accused are not enough without corroborative evidence, binding the court to approach the evidence critically and ascertain its reliability independently.

Result: Appeal dismissed.

Table of Content
1. appeal under section 378(4) of cr.p.c. (Para 1)
2. factual background of foreign currency seizure. (Para 2)
3. trial court acquits a2 based on evidence. (Para 3 , 4)
4. appeal arguments regarding false implication. (Para 5)
5. consideration of trial court's judgment. (Para 6 , 7)
6. evidence considerations and confessions. (Para 9 , 10)
7. admissibility of statements and legal principles. (Para 12 , 14 , 15 , 16)
8. final dismissal of the appeal. (Para 17)

JUDGMENT

CHANDRASEKHARAN SUDHA, J.

1. In this appeal under Section 378 (4) of the Code of Criminal Procedure, 1973, (the Cr.P.C.), the complainant in CC No. 97/1999 on the file of the Additional Chief Metropolitan Magistrate, Patiala House Courts, New Delhi, assails the judgment dated 05.11.2012 as per which the accused no. 2 (A2), the respondent herein, has been acquitted under Section 248 (1) Cr.P.C. of the offence punishable under Section 135 (1)(a) of the Customs Act, 1962 (the Act).

2. The prosecution case is that on the intervening night of 16.4.1999 and 17.4.1999, accused no. 1 (A1), holder of Indian passport No. A/4242102 was intercepted by the Preventive Officers, Customs and a search was conducted whereby his bag was found to contain foreign currencies valued at Rs.27,77,263/-.No explanation was given by A2 for the foreign currency in his possession, and hence the same was seized under Section 110 of the Act.

2.1. According to the complainant, A1 in his voluntary statement given under Section 108 of the Act on 17.4.1999, admitted seizure of the foreign currency and further stated that during the period from 1985 to 1993 he used to sell clothes, cosmetics on the footpath in Karol Bagh and from the year 1994 onwards he had been bringing foreign goods from Hong Kong, Dubai, Bangkok and then selling them for a profit in Delhi. In January 1999, he met accused no. 2(A2) who told him that the latter was working in the Immigration Department at Indira Gandhi International (IGI) Airport and told him that if he was ready to carry foreign currency from India to Hong Kong, he would be given a ticket as well as an amount ranging from Rs.15,000/- to Rs.20,000/-per trip. On 12.04.1999, when A1 arrived at the IGI airport from Hong Kong, he met A2 outside the airport and it was decided that on 16.04.1999 he would carry foreign currency worth Rs.25,00,000/- to Rs.30,00,000/- to Hong Kong for which A2 would pay him Rs.20,000/- besides the return ticket. It was also decided that the foreign currency would be handed over by A2 to A1 at the IGI Airport.

2.2. Pursuant to the aforesaid plan, an air ticket from Delhi to Hong Kong and a return ticket was purchased from Karol Bagh and when A1 reached the departure hall of IGI Airport with a handbag, A2 met him near the counter of Air India. A2 instructed him to get his checking done at the counter of Air India and also complete the immigration clearance formalities and to reach the transit lounge area where A2 would meet him. At about 10.15 pm, he met A2 at the transit lounge, from where he was taken to the “Nescafé” counter, where A2 introduced him to A3, a boy of about 20 years working as a salesman in the counter. A2 directed him to complete his security checking and to wait inside the gents toilet in the security hall area, where A3 would hand over a paper packet containing foreign currency worth around Rs.27,00,000/- to Rs.28,00,000/-. As instructed by A2, he completed his security checking and waited in the gents toilet where A3 handed over a packet containing foreign currency. He put the packet inside his blue-coloured handbag, and when he was proceeding for boarding the flight, he was intercepted by the officers of the Customs. On search, foreign currency worth Rs.27,77,263/- was recovered from him A1 admitted that the foreign currency had been handed over to him by A3 as per the instructions of A2.

2.3. A3 in his voluntary statement under Section 108 of the Act dated 17.04.1999 admitted that he was working as an attenda

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