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Customs penalties for alleged abetment of betel nut smuggling through a conspiracy require proof of mens rea and a connection with the particular import; alleged financing alone does not establish the offence. Evidence concerning another importer requires a link to the disputed consignment. Retracted inculpatory statements and the absence of cross-examination of co-noticees affect the evidential basis, with cross-examination recognised under section 138B. Under section 138C, recovery of a certificate from a Customs broker's computer raises a presumption of the broker's possession and ownership. Beneficial ownership was not covered by the definition of importer applicable to the import.
Customs penalties for alleged abetment of betel nut smuggling through a conspiracy require proof of mens rea and a connection with the particular import; alleged financing alone does not establish the offence. Evidence concerning another importer requires a link to the disputed consignment. Retracted inculpatory statements and the absence of cross-examination of co-noticees affect the evidential basis, with cross-examination recognised under section 138B. Under section 138C, recovery of a certificate from a Customs broker's computer raises a presumption of the broker's possession and ownership. Beneficial ownership was not covered by the definition of importer applicable to the import.
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