Proof of intent in smuggled goods cases depends on concrete evidence; proceedings were dropped for lack of support.

Proceedings against alleged intended receivers of smuggled silver were dropped because the record did not establish any intention to receive the goods or any concrete evidence supporting the allegation. On that evidentiary basis, the order dropping the proceedings was held justified, and the departmental challenge failed. The reasoning was also supported by the case law relied upon for the respondents.

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Issues: Whether the proceedings against the alleged intended receivers of the smuggled silver were rightly dropped for want of concrete evidence.

Analysis: The material on record did not establish any intention on the part of the respondents to receive the smuggled goods. In the absence of concrete evidence substantiating the allegation, the order dropping the proceedings was found to be justified. The reasoning was reinforced by the case law relied upon for the respondents.

Conclusion: The dropping of proceedings against the respondents was upheld and the departmental appeal was rejected.

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