https://www.taxtmi.com/highlights?id=105920 Customs penalties for alleged abetment of betel nut smuggling through a conspiracy require proof of mens rea and a connection with the particular import; alleged financing alone does not establish the offence. Evidence concerning another importer requires a link to the disputed consignment. Retracted inculpatory statements and the absence of cross-examination of co-noticees affect the evidential basis, with cross-examination recognised under section 138B. Under section 138C, recovery of a certificate from a Customs broker's computer raises a presumption of the broker's possession and ownership. Beneficial ownership was not covered by the definition of importer applicable to the import. en-us Sat, 07 Nov 2026 11:12:42 +0530 Sat, 07 Nov 2026 11:12:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105920 Customs penalties for alleged abetment of betel nut smuggling through a conspiracy require proof of mens rea and a connection with the particular import; alleged financing alone does not establish the offence. Evidence concerning another importer requires a link to the disputed consignment. Retracted inculpatory statements and the absence of cross-examination of co-noticees affect the evidential basis, with cross-examination recognised under section 138B. Under section 138C, recovery of a certificate from a Customs broker's computer raises a presumption of the broker's possession and ownership. Beneficial ownership was not covered by the definition of importer applicable to the import. Highlights Customs Sat, 07 Nov 2026 11:12:42 +0530 https://www.taxtmi.com/highlights?id=105920