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        <h1>Court quashes charges due to lack of evidence linking petitioner to offense.</h1> The court quashed the charge framed under the Sea Customs Act and Indian Penal Code against the petitioner, as there was no legal evidence directly ... Smuggling - Conspiracy - Evidence Issues:Challenge against the charge framed under section 167(81) of the Sea Customs Act read with section 120B of the Indian Penal Code. Request to set aside the charge and quash the proceedings pending in the court of a presidency magistrate of Calcutta.Detailed Analysis:The case involved the arrest of one accused at the Dum Dum Airport with a suitcase containing illegally imported wrist watches. Subsequently, 13 other individuals, including the petitioner, were arrested. The Customs Officers recorded statements of some accused, and a charge sheet was submitted, followed by examination of 43 witnesses. The magistrate framed a charge under the relevant sections against all 14 accused.The petitioner's counsel argued that there was no legal evidence connecting the petitioner to the alleged offense. The evidence against the petitioner included statements by co-accused implicating him in a conspiracy, entries in account books recovered from a locker, and testimony of a witness regarding the petitioner's visit to Dum Dum. However, none of this evidence directly linked the petitioner to the offense.The court emphasized that statements of co-accused alone cannot lead to a conviction and must be supported by reliable and acceptable evidence. In this case, the account books and witness testimony did not provide independent evidence against the petitioner. Therefore, the court concluded that there was no legal evidence to support the charge against the petitioner.Consequently, the court allowed the rule, quashing the charge framed against the petitioner and terminating the pending proceedings. The court ordered the records to be sent down promptly for further action.

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        ActsIncome Tax
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