https://www.taxtmi.com/caselaws?id=41368 Article 20(3) does not bar a statement recorded in a customs enquiry unless the maker was already formally accused of the offence; a person under investigation or seizure is not, by that fact alone, an accused. Section 24 of the Evidence Act excludes only a true confession made by an accused to a person in authority under inducement, threat or promise; a partly exculpatory statement that does not admit all elements of the offence is not such a confession. Even without the statutory presumption under Section 123 of the Customs Act, conviction under Section 135 may still be sustained on surrounding circumstances, seizure evidence and admissions showing surreptitious import and knowing involvement. en-us Thu, 18 Mar 1976 00:00:00 +0530 Tue, 05 Aug 2014 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41368 Article 20(3) does not bar a statement recorded in a customs enquiry unless the maker was already formally accused of the offence; a person under investigation or seizure is not, by that fact alone, an accused. Section 24 of the Evidence Act excludes only a true confession made by an accused to a person in authority under inducement, threat or promise; a partly exculpatory statement that does not admit all elements of the offence is not such a confession. Even without the statutory presumption under Section 123 of the Customs Act, conviction under Section 135 may still be sustained on surrounding circumstances, seizure evidence and admissions showing surreptitious import and knowing involvement. Case-Laws Customs Thu, 18 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41368