https://www.taxtmi.com/caselaws?id=203880 The conviction under Section 135 of the Customs Act for transporting gold pieces was upheld. The petitioner's admission before custom authorities that the recovered items were gold was considered admissible evidence, shifting the burden of proof to the petitioner to demonstrate the goods were not smuggled. As the petitioner failed to do so, the conviction was affirmed. The court reduced the original 3-year sentence to 2 years due to the petitioner's prior period of liberty. en-us Mon, 31 Jan 2011 00:00:00 +0530 Thu, 23 Jun 2011 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203880 The conviction under Section 135 of the Customs Act for transporting gold pieces was upheld. The petitioner's admission before custom authorities that the recovered items were gold was considered admissible evidence, shifting the burden of proof to the petitioner to demonstrate the goods were not smuggled. As the petitioner failed to do so, the conviction was affirmed. The court reduced the original 3-year sentence to 2 years due to the petitioner's prior period of liberty. Case-Laws Customs Mon, 31 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203880