https://www.taxtmi.com/caselaws?id=263528 Statements recorded by customs officers under Section 108 of the Customs Act are treated as admissible evidence and may be relied on at the bail stage, especially where they are not retracted. The note also explains that earlier undisclosed gold imports may be clubbed with the present consignment for assessing market value and duty evasion under Sections 135 and 104(6), because the smuggling activity is treated as continuing until duty is paid. On that footing, the combined value can trigger the non-bailable regime and support refusal of bail where the conduct appears organised and repeated. 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 by customs officers under Section 108 of the Customs Act are treated as admissible evidence and may be relied on at the bail stage, especially where they are not retracted. The note also explains that earlier undisclosed gold imports may be clubbed with the present consignment for assessing market value and duty evasion under Sections 135 and 104(6), because the smuggling activity is treated as continuing until duty is paid. On that footing, the combined value can trigger the non-bailable regime and support refusal of bail where the conduct appears organised and repeated. Case-Laws Customs Thu, 26 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263528