Customs prosecution safeguards and proof of seizure must be established; acquittal was sustained for evidentiary failure.

Proof of the complaint, sanction for prosecution, and lawful seizure was essential in this customs prosecution, and the failure to prove these foundational documents through proper evidence was fatal to the case. The seizure panchnama was not established because no panch witness was examined, and the prosecution also failed to show compliance with the mandatory safeguard under Section 102 of the Customs Act, namely informing the accused of the right to be taken before a gazetted officer or magistrate before search. The alleged Section 108 statement was not treated as reliable without independent corroboration. On these facts, the acquittal was properly sustained and no interference was warranted.

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Issues: Whether the acquittal in a customs prosecution called for interference when the complaint and sanction were not proved, the seizure was not established through independent witnesses, and the mandatory safeguards for personal search under Section 102 of the Customs Act, 1962 were not shown to have been complied with.

Analysis: The prosecution failed to prove the complaint and the sanction for prosecution by exhibiting them through proper evidence. The seizure panchnama was also not proved, as none of the panch witnesses were examined. In a prosecution under Section 135 of the Customs Act, 1962, the foundational requirement is proof of a lawful seizure of contraband from conscious possession. The evidence further did not show that the accused were apprised of their right under Section 102 of the Customs Act, 1962 to be taken before a gazetted officer or magistrate before search. That safeguard was treated as mandatory. The alleged statement under Section 108 of the Customs Act, 1962 was also not treated as reliable in the absence of independent corroboration. In an appeal against acquittal, the double presumption in favour of innocence also weighed against interference.

Conclusion: The acquittal was rightly sustained and no interference was warranted.

Final Conclusion: The prosecution failed to establish the essential ingredients of the offence or the legality of the search and seizure, and the order of acquittal remained undisturbed.

Ratio Decidendi: In a customs prosecution, failure to prove the complaint, sanction, lawful search and seizure, and compliance with mandatory search safeguards under Section 102 defeats the prosecution case and an appellate court should not interfere with a well-founded acquittal.

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