10. 委员会承认，缔约国面临着内部武装冲突的困难局面，并且对尼泊尔共产党毛派分子所犯的大量残暴事件感到震惊。但是，委员会指出，不能以任何例外情况为理由来为酷刑辩护。
10. The Committee acknowledges the difficult situation of internal armed conflict faced by the State party, and is alarmed by the high incidence of atrocities committed by the Communist Party of Nepal (CPN) - Maoist. However, it points out that no exceptional circumstances whatsoever may be invoked as a justification of torture.