https://www.taxtmi.com/caselaws?id=44427 A voluntary confession recorded before Customs authorities under Section 108 is admissible where there is no proof of coercion, duress or illegal detention; the delay in retraction and supporting circumstances may confirm voluntariness. Judicial review under Article 226 does not permit reappreciation of evidence or substitution of the writ court's view for concurrent factual findings unless there is perversity, no evidence, or jurisdictional error. For penalty under Section 112, a separate formal finding of knowledge or reason to believe was unnecessary once the accepted confession established possession and dealing in contraband gold. The departmental orders were restored and the customs consequences sustained. en-us Wed, 28 Feb 1996 00:00:00 +0530 Sat, 26 Jun 2010 11:34:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44427 A voluntary confession recorded before Customs authorities under Section 108 is admissible where there is no proof of coercion, duress or illegal detention; the delay in retraction and supporting circumstances may confirm voluntariness. Judicial review under Article 226 does not permit reappreciation of evidence or substitution of the writ court's view for concurrent factual findings unless there is perversity, no evidence, or jurisdictional error. For penalty under Section 112, a separate formal finding of knowledge or reason to believe was unnecessary once the accepted confession established possession and dealing in contraband gold. The departmental orders were restored and the customs consequences sustained. Case-Laws Customs Wed, 28 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44427