https://www.taxtmi.com/caselaws?id=100139 Possession of gold bars bearing foreign markings, supported by seizure evidence, goldsmith testimony and the possessor's admission, established that the seized articles were gold. Where seizure circumstances attract the statutory presumption of smuggled character, the burden shifts to the possessor to prove lawful import or possession. That burden remained undischarged. An admission must be read as a whole, but its clear inculpatory component cannot be disregarded merely because other portions are exculpatory. The Supreme Court restored the conviction and sentence for offences involving possession of smuggled gold under the Customs Act and the Gold (Control) Act. en-us Wed, 12 Jan 1983 00:00:00 +0530 Tue, 19 Aug 2014 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100139 Possession of gold bars bearing foreign markings, supported by seizure evidence, goldsmith testimony and the possessor's admission, established that the seized articles were gold. Where seizure circumstances attract the statutory presumption of smuggled character, the burden shifts to the possessor to prove lawful import or possession. That burden remained undischarged. An admission must be read as a whole, but its clear inculpatory component cannot be disregarded merely because other portions are exculpatory. The Supreme Court restored the conviction and sentence for offences involving possession of smuggled gold under the Customs Act and the Gold (Control) Act. Case-Laws Companies Law Wed, 12 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100139