https://www.taxtmi.com/caselaws?id=48570 A statement under Section 108 of the Customs Act is usable only if it is voluntary and trustworthy; where surrounding circumstances and retraction cast doubt on voluntariness, and no independent corroboration exists, it cannot alone sustain liability for smuggling. The burden under Section 123 also remains on the Customs authorities to prove the case with reliable evidence, including the foreign origin of seized gold. On the materials discussed, that burden was not discharged, and the refusal to refer questions of law under Section 130(1) was justified because no substantial question arose from a mere challenge to evidentiary sufficiency. en-us Thu, 06 Apr 2006 00:00:00 +0530 Tue, 12 Mar 2024 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48570 A statement under Section 108 of the Customs Act is usable only if it is voluntary and trustworthy; where surrounding circumstances and retraction cast doubt on voluntariness, and no independent corroboration exists, it cannot alone sustain liability for smuggling. The burden under Section 123 also remains on the Customs authorities to prove the case with reliable evidence, including the foreign origin of seized gold. On the materials discussed, that burden was not discharged, and the refusal to refer questions of law under Section 130(1) was justified because no substantial question arose from a mere challenge to evidentiary sufficiency. Case-Laws Customs Thu, 06 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48570