https://www.taxtmi.com/caselaws?id=311897 The Allahabad HC rejected bail for an applicant charged with gold smuggling. Two persons were arrested by DRI officials with 4,076 grams of gold worth 1,09,98,018 without valid import documents. Co-accused statements under Section 108 of the Customs Act implicated the applicant as managing smuggling operations for another individual. The court held that physical possession of smuggled goods is not required for liability; involvement in the importation process suffices. Statements under Section 108 constitute admissible substantive evidence. Given the serious nature of the offense, deterrent punishment provisions, and risks of witness tampering and law and order issues, bail was denied considering larger public and state interests. en-us Tue, 21 Apr 2015 00:00:00 +0530 Fri, 19 Jan 2024 20:19:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311897 The Allahabad HC rejected bail for an applicant charged with gold smuggling. Two persons were arrested by DRI officials with 4,076 grams of gold worth 1,09,98,018 without valid import documents. Co-accused statements under Section 108 of the Customs Act implicated the applicant as managing smuggling operations for another individual. The court held that physical possession of smuggled goods is not required for liability; involvement in the importation process suffices. Statements under Section 108 constitute admissible substantive evidence. Given the serious nature of the offense, deterrent punishment provisions, and risks of witness tampering and law and order issues, bail was denied considering larger public and state interests. Case-Laws Customs Tue, 21 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311897