Illegal search under Customs law does not automatically vitiate seizure, trial, or statutory presumptions.

Illegality or irregularity in conducting a search under the Customs Act does not, by itself, invalidate seizure of articles or the ensuing prosecution. The seizure evidence must still be examined on its own merits, and if it is satisfactory and acceptable, it cannot be rejected merely because the search was defective. Statutory presumptions remain available where seizure and possession of contraband are otherwise established. Statements recorded by customs officers may also be relevant, subject to the ordinary rules on voluntariness and admissibility. On this approach, the acquittal could not rest solely on the illegality of the search, and the matter required fresh consideration on the evidence.

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Issues: Whether illegality in the conduct of a search under the Customs Act vitiates the seizure of the articles and the subsequent trial, and whether the trial court was justified in rejecting the prosecution case on that ground.

Analysis: Illegality or irregularity in conducting a search does not, by itself, invalidate the seizure of articles or the ensuing trial. At most, it may justify close scrutiny of the evidence relating to seizure. If the seizure evidence is found to be satisfactory and acceptable, it cannot be ignored merely because the search was defective. The statutory presumptions under the Customs Act remain available where the prosecution otherwise establishes seizure and possession of contraband articles. Statements recorded by customs officers may also be relevant, subject to the ordinary rules governing voluntariness and admissibility.

Conclusion: The acquittal could not be sustained solely on the ground that the search was illegal. The order of acquittal was set aside and the matter was remitted for fresh disposal in accordance with law.

Final Conclusion: The decision affirms that an illegal search does not automatically vitiate seizure or trial under the Customs Act, and the case must be decided on the evidence of seizure and other admissible material.

Ratio Decidendi: Illegality of search, without more, does not nullify seizure or invalidate the subsequent prosecution, though the evidence of seizure must be carefully evaluated before any conviction or statutory presumption is applied.

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