https://www.taxtmi.com/caselaws?id=45681 Statements purportedly recorded under Section 108 of the Customs Act were treated as inadmissible because the record did not show they were recorded by a Gazetted Officer of Customs, nor identify the officers who recorded them or establish their eligibility. Once excluded, there was no reliable material to prove that the respondents, described as manual servants on the vessel, knew the nature of the packages or had conscious possession of goods meant for unlawful import. As knowledge was an essential ingredient of the offences, the prosecution case could not be sustained. en-us Tue, 20 Jul 1971 00:00:00 +0530 Tue, 13 Jul 2010 12:07:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45681 Statements purportedly recorded under Section 108 of the Customs Act were treated as inadmissible because the record did not show they were recorded by a Gazetted Officer of Customs, nor identify the officers who recorded them or establish their eligibility. Once excluded, there was no reliable material to prove that the respondents, described as manual servants on the vessel, knew the nature of the packages or had conscious possession of goods meant for unlawful import. As knowledge was an essential ingredient of the offences, the prosecution case could not be sustained. Case-Laws Customs Tue, 20 Jul 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45681