https://www.taxtmi.com/caselaws?id=179115 Section 123 of the Customs Act applies only where seized goods are reasonably believed to be smuggled, so its burden-shifting effect depends on that factual foundation. A statement recorded under section 108 may be relied on in customs proceedings where it is treated as part of the statutory inquiry and is not retracted, and surrounding material may independently support a smuggling case. Section 135(1)(i) operates only when section 123 is attracted and the statutory value threshold is met; where that condition is absent, liability may still fall under section 135(1)(ii) if its ingredients are established. Section 135(3) is not available unless its special-reasons requirement is engaged. en-us Tue, 29 Jan 2013 00:00:00 +0530 Thu, 05 May 2016 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179115 Section 123 of the Customs Act applies only where seized goods are reasonably believed to be smuggled, so its burden-shifting effect depends on that factual foundation. A statement recorded under section 108 may be relied on in customs proceedings where it is treated as part of the statutory inquiry and is not retracted, and surrounding material may independently support a smuggling case. Section 135(1)(i) operates only when section 123 is attracted and the statutory value threshold is met; where that condition is absent, liability may still fall under section 135(1)(ii) if its ingredients are established. Section 135(3) is not available unless its special-reasons requirement is engaged. Case-Laws Customs Tue, 29 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179115