Supreme Court · 1994 INSC 108 · Decided 8 March 1994
Bhanabhai Khalpabhai v. The Collector of Customs and ANR.
- Court
- Supreme Court of India
- Citation
- 1994 INSC 108 · [1994] 2 S.C.R. 348
- Case number
- CRIMINAL APPEAL No. 757/1980
- Decided
- 8 March 1994
- Bench
- K. JAYACHANDRA REDDY, N.P. SINGH (2-judge bench)
- Case type
- Criminal
- Acts & sections cited
- Evidence Act Section 106, 114; Customs Act Section 108, 135(1)(a)
Headnote
O.istoms Act, 1962: Ss.11-J, 135(1)(a) and 138-A-Silver ingots­ Nutified as specified goods-Recovery of-From specified area-Fraudulent evasion or attempt at evasion-Prohibition of-Culpable mental state­ C Presumption of-Accused to prove that such mental state <lid not exist. On Police and Customs carried out a search in the wadi and on digging the ground near a well, 101 silver ingots worth over Rs. 18 lakhs were recovered. After the recovery, the statement of the D appellant was recorded in accordance with S.108 of the Customs Act, 1962, in which he admitted the
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