https://www.taxtmi.com/caselaws?id=45997 A confession may be treated as voluntary and admissible where custody, alleged coercion, retraction, injuries, or telegrams do not convincingly show duress. In the absence of valid import documents or other material proving lawful possession or licit import, the department may rely on the presumption that seized precious stones are smuggled goods for confiscation. An explanation that the stones belonged to a third party and were entrusted for sale was rejected on the facts, and the confiscation and penalty order was left substantially undisturbed. en-us Mon, 22 Jan 2001 00:00:00 +0530 Thu, 15 Jul 2010 11:30:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45997 A confession may be treated as voluntary and admissible where custody, alleged coercion, retraction, injuries, or telegrams do not convincingly show duress. In the absence of valid import documents or other material proving lawful possession or licit import, the department may rely on the presumption that seized precious stones are smuggled goods for confiscation. An explanation that the stones belonged to a third party and were entrusted for sale was rejected on the facts, and the confiscation and penalty order was left substantially undisturbed. Case-Laws Customs Mon, 22 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45997