https://www.taxtmi.com/caselaws?id=43745 Liability under section 135(1)(a) of the Customs Act, 1962 can be made out by circumstantial evidence of conscious involvement in concealment or handling of specified goods. The appellant's section 108 statement and recovery evidence showed that silver ingots were concealed in his wadi, which belonged to him; the goods had been declared specified goods and the area was a notified specified area. Because no prior intimation was given under section 11J(2) for keeping the goods there, and the statutory presumption of culpable mental state under section 138A was not rebutted, the surrounding circumstances supported an inference of guilty knowledge, fraudulent evasion, and breach of the statutory prohibition. en-us Tue, 08 Mar 1994 00:00:00 +0530 Mon, 14 Jul 2014 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43745 Liability under section 135(1)(a) of the Customs Act, 1962 can be made out by circumstantial evidence of conscious involvement in concealment or handling of specified goods. The appellant's section 108 statement and recovery evidence showed that silver ingots were concealed in his wadi, which belonged to him; the goods had been declared specified goods and the area was a notified specified area. Because no prior intimation was given under section 11J(2) for keeping the goods there, and the statutory presumption of culpable mental state under section 138A was not rebutted, the surrounding circumstances supported an inference of guilty knowledge, fraudulent evasion, and breach of the statutory prohibition. Case-Laws Customs Tue, 08 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43745