https://www.taxtmi.com/caselaws?id=82445 Custodial statements, if found voluntary on the evidence, may be relied upon in confiscation proceedings, and the surrounding circumstances may also support a presumption as to foreign origin and contraband character of goods. The discussion further notes that where voluntariness of the statement and sufficiency of the Department's evidence depend on appreciation of facts but also affect the legal burden in the case, the controversy may raise mixed questions of law and fact fit for reference to the High Court. en-us Fri, 27 Mar 1992 00:00:00 +0530 Tue, 05 Jul 2011 11:43:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82445 Custodial statements, if found voluntary on the evidence, may be relied upon in confiscation proceedings, and the surrounding circumstances may also support a presumption as to foreign origin and contraband character of goods. The discussion further notes that where voluntariness of the statement and sufficiency of the Department's evidence depend on appreciation of facts but also affect the legal burden in the case, the controversy may raise mixed questions of law and fact fit for reference to the High Court. Case-Laws Customs Fri, 27 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82445