https://www.taxtmi.com/caselaws?id=167570 A confession recorded after overnight retention at the Customs House was treated as involuntary because the surrounding circumstances showed de facto detention and pressure, so it could not be relied upon. The presumption under Section 123 of the Customs Act did not apply because the gold bars were recovered from a buried place in the backyard of the house, not from possession in the statutory sense. With the statement excluded and the presumption unavailable, the remaining evidence, including an accomplice statement, was insufficient to prove conscious possession or sustain the penalty; suspicion could not replace proof. en-us Mon, 27 May 1985 00:00:00 +0530 Wed, 24 Dec 2014 17:54:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167570 A confession recorded after overnight retention at the Customs House was treated as involuntary because the surrounding circumstances showed de facto detention and pressure, so it could not be relied upon. The presumption under Section 123 of the Customs Act did not apply because the gold bars were recovered from a buried place in the backyard of the house, not from possession in the statutory sense. With the statement excluded and the presumption unavailable, the remaining evidence, including an accomplice statement, was insufficient to prove conscious possession or sustain the penalty; suspicion could not replace proof. Case-Laws Central Excise Mon, 27 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167570