https://www.taxtmi.com/caselaws?id=41360 The words "any person" in Section 107 of the Customs Act were construed broadly to include a person later prosecuted, so examination of the suspect was valid and the statement was admissible. Rule 126P(2)(ii) of the Defence of India Rules was read to cover possession or control of gold in contravention of the gold-control regime, including smuggled or undeclared gold, so liability attached on the facts. Concurrent findings of possession and incriminating circumstances were supported by the evidence, and no grave perversity justified interference with conviction or deterrent sentence. en-us Mon, 22 Oct 1973 00:00:00 +0530 Wed, 06 Aug 2014 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41360 The words "any person" in Section 107 of the Customs Act were construed broadly to include a person later prosecuted, so examination of the suspect was valid and the statement was admissible. Rule 126P(2)(ii) of the Defence of India Rules was read to cover possession or control of gold in contravention of the gold-control regime, including smuggled or undeclared gold, so liability attached on the facts. Concurrent findings of possession and incriminating circumstances were supported by the evidence, and no grave perversity justified interference with conviction or deterrent sentence. Case-Laws Customs Mon, 22 Oct 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41360