https://www.taxtmi.com/caselaws?id=166282 Madras HC allowed the appeal, affirming the trial court's finding that the seized items were gold of stated purity and value and that the accused's confession to attempted smuggling was reliable. The court held the presumption of culpable mental state under s.138A Customs Act was not rebutted and the accused failed to discharge the onus beyond reasonable doubt. Retracted confession and allegations of duress were rejected; confessions made before customs officers carry significant evidentiary value. The first appellate court's interference was found perverse and was set aside. 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 Madras HC allowed the appeal, affirming the trial court's finding that the seized items were gold of stated purity and value and that the accused's confession to attempted smuggling was reliable. The court held the presumption of culpable mental state under s.138A Customs Act was not rebutted and the accused failed to discharge the onus beyond reasonable doubt. Retracted confession and allegations of duress were rejected; confessions made before customs officers carry significant evidentiary value. The first appellate court's interference was found perverse and was set aside. Case-Laws Customs Sat, 14 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166282