https://www.taxtmi.com/caselaws?id=201864 Customs Act convictions for recovery of gold biscuits may rest on reliable testimony of customs and border security officials even without independent witnesses where independent assistance was not practically available. Recovery was treated as proved because the articles were established as gold and the accused did not discredit evidence of possession. Statements signed or thumb-marked under the Customs Act were admissible where no material showed coercion or pressure; Section 24 of the Evidence Act did not exclude them. The convictions and sentences were upheld, and the petitions were dismissed. en-us Fri, 26 Feb 2010 00:00:00 +0530 Thu, 03 Feb 2011 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201864 Customs Act convictions for recovery of gold biscuits may rest on reliable testimony of customs and border security officials even without independent witnesses where independent assistance was not practically available. Recovery was treated as proved because the articles were established as gold and the accused did not discredit evidence of possession. Statements signed or thumb-marked under the Customs Act were admissible where no material showed coercion or pressure; Section 24 of the Evidence Act did not exclude them. The convictions and sentences were upheld, and the petitions were dismissed. Case-Laws Customs Fri, 26 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201864