https://www.taxtmi.com/caselaws?id=4366 A voluntary statement recorded under section 108 of the Customs Act remains admissible in confiscation proceedings despite later retraction when supported by surrounding circumstances and other material; the objection of duress failed. Search and seizure under section 105 were upheld because the officer was treated as duly authorised and the statute did not require recorded reasons in writing; any irregularity would not by itself vitiate the proceedings. On seizure of notified goods, the possessor must rebut the section 123 presumption by satisfactory evidence. As the explanations for the gold biscuits, foreign currency and Indian currency were not accepted, confiscation and penalty were sustained. en-us Mon, 09 Jul 2007 00:00:00 +0530 Mon, 30 Jun 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4366 A voluntary statement recorded under section 108 of the Customs Act remains admissible in confiscation proceedings despite later retraction when supported by surrounding circumstances and other material; the objection of duress failed. Search and seizure under section 105 were upheld because the officer was treated as duly authorised and the statute did not require recorded reasons in writing; any irregularity would not by itself vitiate the proceedings. On seizure of notified goods, the possessor must rebut the section 123 presumption by satisfactory evidence. As the explanations for the gold biscuits, foreign currency and Indian currency were not accepted, confiscation and penalty were sustained. Case-Laws Customs Mon, 09 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4366