https://www.taxtmi.com/caselaws?id=166282 Concealed gold recovered from a television at the airport was treated as proved seizure and conscious possession on the basis of direct and circumstantial evidence, including the respondent's declaration and admissions. The Court held that foreign origin of the gold could be established without chemical testing where markings, appearance, officer experience and surrounding evidence were reliable. Retracted statements recorded under the Customs Act remained admissible because no coercion, threat or inducement was proved. The statutory presumption of culpable mental state was not rebutted, so the appellate interference with conviction was found unjustified and the trial court's conviction and sentence were restored. en-us Sat, 14 Jun 1997 00:00:00 +0530 Mon, 13 Oct 2025 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166282 Concealed gold recovered from a television at the airport was treated as proved seizure and conscious possession on the basis of direct and circumstantial evidence, including the respondent's declaration and admissions. The Court held that foreign origin of the gold could be established without chemical testing where markings, appearance, officer experience and surrounding evidence were reliable. Retracted statements recorded under the Customs Act remained admissible because no coercion, threat or inducement was proved. The statutory presumption of culpable mental state was not rebutted, so the appellate interference with conviction was found unjustified and the trial court's conviction and sentence were restored. Case-Laws Customs Sat, 14 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166282