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        Case ID :

        2019 (12) TMI 73 - HC - Customs

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        Presumption of innocence in acquittal appeals sustained where inconsistent seizure evidence and weak corroboration undermined the prosecution case. An appeal against acquittal in an alleged illegal export and concealment of foreign currency failed because the prosecution evidence was materially ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

                            Presumption of innocence in acquittal appeals sustained where inconsistent seizure evidence and weak corroboration undermined the prosecution case.

                            An appeal against acquittal in an alleged illegal export and concealment of foreign currency failed because the prosecution evidence was materially inconsistent on interception, seizure and recovery. The absence of supporting airport and baggage records, contradictions between the customs officer and panch witness, and doubts about the case property undermined the prosecution version. Statements recorded under customs powers, though admissible, could not by themselves meet the burden of proof when retracted and unsupported by reliable independent evidence. Applying the reinforced presumption of innocence in acquittal appeals and the rule that two reasonable views must favour the accused, the acquittal was found neither perverse nor unsustainable and was left undisturbed.




                            Issues: Whether the acquittal in the prosecution for alleged illegal export and concealment of foreign currency called for interference in appeal.

                            Analysis: The prosecution version suffered from multiple material inconsistencies touching the place and manner of interception, the absence of supporting airport and baggage records, contradictions between the customs officer and the panch witness, and the doubtful nature of the seizure and recovery process. The evidence did not satisfactorily establish that the accused were apprehended in the manner alleged or that the currency shown in the case property corresponded with the alleged seizure. The statements recorded under customs powers, though admissible, did not by themselves discharge the prosecution burden, particularly when retracted and unsupported by reliable independent evidence. In an appeal against acquittal, the reinforced presumption of innocence and the rule that two reasonable views must favour the accused applied with full force.

                            Conclusion: The acquittal was not shown to be perverse or unsustainable, and no interference was warranted.


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                            ActsIncome Tax
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