https://www.taxtmi.com/caselaws?id=41900 A statement recorded under section 108 of the Customs Act before arraignment as an accused can be treated as an admissible admission of incriminating facts. Where the seized textiles are proved to be of foreign origin and fall within the section 123 notification covering synthetic yarn fabrics, the statutory presumption that they are smuggled operates and the burden shifts to the person from whose possession they were seized to rebut it. Conscious possession or keeping of such goods is sufficient to attract section 135(1)(b)(i), and preservation of a representative sample may be adequate where the entire seized goods are not produced. en-us Wed, 06 Aug 1986 00:00:00 +0530 Mon, 07 Jun 2010 17:59:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41900 A statement recorded under section 108 of the Customs Act before arraignment as an accused can be treated as an admissible admission of incriminating facts. Where the seized textiles are proved to be of foreign origin and fall within the section 123 notification covering synthetic yarn fabrics, the statutory presumption that they are smuggled operates and the burden shifts to the person from whose possession they were seized to rebut it. Conscious possession or keeping of such goods is sufficient to attract section 135(1)(b)(i), and preservation of a representative sample may be adequate where the entire seized goods are not produced. Case-Laws Customs Wed, 06 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41900