Prosecution must prove seized articles are statutorily defined gold before any customs presumption or conviction can arise.

In prosecutions concerning alleged gold seizures, the prosecution must first prove by reliable evidence that the seized articles fall within the statutory definition of gold, including the required purity, before any statutory presumption under customs law can operate. Here, no expert or scientific evidence established that the biscuits were gold of the requisite purity, the witness said to have tested them did not support the prosecution, and the remaining witnesses were not shown to be competent on purity. With discrepancies in the recovery evidence and statements, the initial burden was not discharged and the charge was not proved.

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Issues: Whether the prosecution proved that the seized biscuits were gold within the meaning of the Gold (Control) Act, 1968 and thereby established the charge under the Gold (Control) Act, 1968 and the Customs Act, 1962.

Analysis: The evidence did not establish that the seized articles satisfied the statutory definition of gold. No expert or scientific evidence proved the purity of the biscuits to be not less than nine carats, and the witness who was said to have tested them did not support the prosecution. The remaining witnesses were not shown to be competent experts on purity, and their testimony contained discrepancies regarding recovery and recording of the accused's statements. In these circumstances, the initial burden to prove that the seized articles were gold was not discharged, so the presumption under the Customs law could not arise.

Conclusion: The prosecution failed to prove the essential ingredient that the seized biscuits were gold, and the charge against the respondents was not established.

Final Conclusion: The appeal failed and the acquittal was maintained.

Ratio Decidendi: In a prosecution based on seizure of alleged gold, the prosecution must first prove by reliable evidence that the seized articles are gold within the statutory definition before any statutory presumption or conviction can follow.

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