https://www.taxtmi.com/caselaws?id=754112 Prima facie complicity justified refusal of bail in a prosecution under Section 135 of the Customs Act where foreign-origin gold, gold ornaments and cash were recovered and the applicant's claim of being only an employee was unsupported by reliable contemporaneous material. The Court treated the undisputed recovery, the applicant's possession of the seized articles, and the link to constructive possession through the locker as significant. It found the evidence of employment, residence, salary payment, and the alleged source of cash transactions insufficient, and held that the applicant's explanation could not be accepted at the bail stage. Bail was refused. en-us Tue, 14 May 2024 00:00:00 +0530 Tue, 18 Jun 2024 08:28:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754112 Prima facie complicity justified refusal of bail in a prosecution under Section 135 of the Customs Act where foreign-origin gold, gold ornaments and cash were recovered and the applicant's claim of being only an employee was unsupported by reliable contemporaneous material. The Court treated the undisputed recovery, the applicant's possession of the seized articles, and the link to constructive possession through the locker as significant. It found the evidence of employment, residence, salary payment, and the alleged source of cash transactions insufficient, and held that the applicant's explanation could not be accepted at the bail stage. Bail was refused. Case-Laws Customs Tue, 14 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754112