https://www.taxtmi.com/caselaws?id=182326 The court upheld the conviction under Section 135(1)(b) of the Customs Act, dismissing challenges to the sufficiency of evidence and voluntariness of the confessional statement. The prosecution proved the petitioner's conscious possession of gold bars, shifting the burden to prove lawful possession. The court deemed the confessional statement voluntary and admissible, emphasizing the importance of valid evidence in cases involving possession of smuggled goods. The judgment underscored the significance of voluntary confessions in establishing guilt, leading to the rejection of the revision petition. en-us Fri, 14 Jan 2011 00:00:00 +0530 Mon, 09 Apr 2018 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182326 The court upheld the conviction under Section 135(1)(b) of the Customs Act, dismissing challenges to the sufficiency of evidence and voluntariness of the confessional statement. The prosecution proved the petitioner's conscious possession of gold bars, shifting the burden to prove lawful possession. The court deemed the confessional statement voluntary and admissible, emphasizing the importance of valid evidence in cases involving possession of smuggled goods. The judgment underscored the significance of voluntary confessions in establishing guilt, leading to the rejection of the revision petition. Case-Laws Customs Fri, 14 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182326