https://www.taxtmi.com/caselaws?id=41376 Foreign-marked gold biscuits found concealed in the accused's safe, together with his admission that the gold had come from outside India and that he had no permit to import or retain it, were sufficient to establish guilty knowledge by circumstantial evidence. The Court held that the accused's refusal to disclose the source and his unsatisfactory explanation justified an adverse inference under Sections 106 and 114 of the Evidence Act, and that the absence of the Section 123 Customs presumption did not defeat the prosecution where the proved facts showed the gold was liable to confiscation under Section 111. The conviction under Section 135(b)(ii) of the Customs Act was upheld and the request for sentence reduction was rejected. en-us Wed, 06 Feb 1980 00:00:00 +0530 Sat, 02 Aug 2014 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41376 Foreign-marked gold biscuits found concealed in the accused's safe, together with his admission that the gold had come from outside India and that he had no permit to import or retain it, were sufficient to establish guilty knowledge by circumstantial evidence. The Court held that the accused's refusal to disclose the source and his unsatisfactory explanation justified an adverse inference under Sections 106 and 114 of the Evidence Act, and that the absence of the Section 123 Customs presumption did not defeat the prosecution where the proved facts showed the gold was liable to confiscation under Section 111. The conviction under Section 135(b)(ii) of the Customs Act was upheld and the request for sentence reduction was rejected. Case-Laws Customs Wed, 06 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41376