https://www.taxtmi.com/caselaws?id=182326 Recovery of suspected smuggled gold from conscious possession can shift the burden under Section 123 of the Customs Act to the possessor to prove lawful possession. A statement recorded under Section 108, if voluntary and in the maker's own handwriting, may supply the basis to believe the goods are of foreign origin and support conviction under Section 135(1)(b). An unsigned bail application filed through counsel was not treated as an effective retraction and did not displace the confession. On those facts, the accused's failure to produce proof of lawful acquisition or possession left the conviction sustainable. 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 Recovery of suspected smuggled gold from conscious possession can shift the burden under Section 123 of the Customs Act to the possessor to prove lawful possession. A statement recorded under Section 108, if voluntary and in the maker's own handwriting, may supply the basis to believe the goods are of foreign origin and support conviction under Section 135(1)(b). An unsigned bail application filed through counsel was not treated as an effective retraction and did not displace the confession. On those facts, the accused's failure to produce proof of lawful acquisition or possession left the conviction sustainable. Case-Laws Customs Fri, 14 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182326