https://www.taxtmi.com/caselaws?id=425433 In a prosecution alleging smuggling of foreign-origin gold under the Customs Act, the High Court treated the custodial statement under Section 108, seizure of gold bars, call-detail material, surrounding circumstances, absence of sale invoices, and prior similar conduct as indicators of active involvement. It also viewed the alleged offence as an economic offence affecting fiscal and commercial interests, with a real risk of tampering with evidence and obstructing investigation. On that basis, the applicant was found not entitled to regular bail and the bail request was rejected. en-us Mon, 18 Jul 2022 00:00:00 +0530 Mon, 19 Jun 2023 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425433 In a prosecution alleging smuggling of foreign-origin gold under the Customs Act, the High Court treated the custodial statement under Section 108, seizure of gold bars, call-detail material, surrounding circumstances, absence of sale invoices, and prior similar conduct as indicators of active involvement. It also viewed the alleged offence as an economic offence affecting fiscal and commercial interests, with a real risk of tampering with evidence and obstructing investigation. On that basis, the applicant was found not entitled to regular bail and the bail request was rejected. Case-Laws Customs Mon, 18 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425433