https://www.taxtmi.com/caselaws?id=784467 Counterfeit currency possession under Section 489C of the Indian Penal Code requires proof of conscious possession with knowledge that the notes are counterfeit, whereas Section 489B requires evidence of sale, purchase, receipt or trafficking. Recovery may be supported by consistent customs and independent witness testimony, a voluntary and admissible statement recorded under Section 108 of the Customs Act, an intact chain of custody, and expert confirmation of counterfeit notes. A discrepancy in the note count does not necessarily undermine the seizure where it is explained as human error and the custody trail remains unbroken. These evidentiary factors support proof of possession even without proof of trafficking. en-us Mon, 05 Jan 2026 00:00:00 +0530 Tue, 06 Jan 2026 08:47:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784467 Counterfeit currency possession under Section 489C of the Indian Penal Code requires proof of conscious possession with knowledge that the notes are counterfeit, whereas Section 489B requires evidence of sale, purchase, receipt or trafficking. Recovery may be supported by consistent customs and independent witness testimony, a voluntary and admissible statement recorded under Section 108 of the Customs Act, an intact chain of custody, and expert confirmation of counterfeit notes. A discrepancy in the note count does not necessarily undermine the seizure where it is explained as human error and the custody trail remains unbroken. These evidentiary factors support proof of possession even without proof of trafficking. Case-Laws Customs Mon, 05 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784467