https://www.taxtmi.com/caselaws?id=45735 A statement made to a Customs and Central Excise officer is admissible unless the evidence shows it was procured by inducement, threat or promise sufficient to affect voluntariness; it is not treated as a confession to a police officer. Possession of foreign-marked gold seized under a reasonable belief of smuggled character shifts the burden to the possessor to prove lawful possession, and failure to do so supports liability under the customs law. Independent proof of possession of gold without the required declaration or permit also establishes contravention under the Gold Control rules, even where the gold is smuggled. en-us Fri, 24 Feb 1967 00:00:00 +0530 Tue, 13 Jul 2010 14:35:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45735 A statement made to a Customs and Central Excise officer is admissible unless the evidence shows it was procured by inducement, threat or promise sufficient to affect voluntariness; it is not treated as a confession to a police officer. Possession of foreign-marked gold seized under a reasonable belief of smuggled character shifts the burden to the possessor to prove lawful possession, and failure to do so supports liability under the customs law. Independent proof of possession of gold without the required declaration or permit also establishes contravention under the Gold Control rules, even where the gold is smuggled. Case-Laws Customs Fri, 24 Feb 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45735