https://www.taxtmi.com/caselaws?id=263528 Statements recorded under Section 108 of the Customs Act are admissible material at the bail stage where they remain unretracted and there is no satisfactory basis to discard them. Earlier undeclared gold imports may be clubbed with a present consignment under Section 135 where they form part of a common and continuing smuggling activity; duty evasion and market value may consequently cross the statutory threshold for the non-bailable regime under Section 104(6). Given the alleged organised and repeated conduct, risk of repetition or absconding, and the resulting statutory bar, bail was refused. en-us Thu, 26 Mar 2015 00:00:00 +0530 Tue, 29 Sep 2015 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263528 Statements recorded under Section 108 of the Customs Act are admissible material at the bail stage where they remain unretracted and there is no satisfactory basis to discard them. Earlier undeclared gold imports may be clubbed with a present consignment under Section 135 where they form part of a common and continuing smuggling activity; duty evasion and market value may consequently cross the statutory threshold for the non-bailable regime under Section 104(6). Given the alleged organised and repeated conduct, risk of repetition or absconding, and the resulting statutory bar, bail was refused. Case-Laws Customs Thu, 26 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263528