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Issues: Whether the acquittal of the accused for offences under the Customs Act, the Imports and Exports (Control) Act and the Indian Penal Code called for interference in appeal.
Analysis: The evidence showed a discrepancy regarding the custody and movement of the seized goods. One witness stated that the packages were removed from Indira Dock on 7 February 1985, while another stated that the goods were deposited in the customs godown only on 5 March 1985. The prosecution did not explain where the goods remained in the intervening period or reconcile the inconsistency in the evidence. In the absence of a clear chain of custody and satisfactory proof of the prosecution case, the trial court's appreciation of evidence could not be said to be erroneous.
Conclusion: The acquittal was held to be based on a plausible and reasonable view and was not interfered with; the appeal was dismissed.