https://www.taxtmi.com/caselaws?id=41262 Illegality or irregularity in conducting a search under the Customs Act does not, by itself, invalidate seizure of articles or the ensuing prosecution. The seizure evidence must still be examined on its own merits, and if it is satisfactory and acceptable, it cannot be rejected merely because the search was defective. Statutory presumptions remain available where seizure and possession of contraband are otherwise established. Statements recorded by customs officers may also be relevant, subject to the ordinary rules on voluntariness and admissibility. On this approach, the acquittal could not rest solely on the illegality of the search, and the matter required fresh consideration on the evidence. en-us Fri, 27 Aug 1982 00:00:00 +0530 Mon, 31 May 2010 18:31:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41262 Illegality or irregularity in conducting a search under the Customs Act does not, by itself, invalidate seizure of articles or the ensuing prosecution. The seizure evidence must still be examined on its own merits, and if it is satisfactory and acceptable, it cannot be rejected merely because the search was defective. Statutory presumptions remain available where seizure and possession of contraband are otherwise established. Statements recorded by customs officers may also be relevant, subject to the ordinary rules on voluntariness and admissibility. On this approach, the acquittal could not rest solely on the illegality of the search, and the matter required fresh consideration on the evidence. Case-Laws Customs Fri, 27 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41262