Customs duty evasion through tampered vehicle records led to remand for a fresh trial on merits.

Tampering with a vehicle's chassis number, misdeclaration of its particulars, and use of false documents supported the inference of an organised attempt to evade customs duty. The evidence also showed that the vehicle had been imported in another person's name and that the manufacturer's records contradicted the declared year of manufacture, making the transaction non-genuine. On those facts, the acquittal could not be sustained. The matter was remanded for a de novo trial and disposal on merits in accordance with law.

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Issues: Whether the acquittal recorded by the trial court in the customs prosecution was liable to be set aside and the matter remitted for fresh trial on the basis of the evidence regarding tampering of the chassis number, misdeclaration of the vehicle particulars, and evasion of customs duty.

Analysis: The evidence showed that the vehicle purchased by the complainant was imported in the name of the second respondent, that the chassis number on the vehicle had been tampered with, and that the manufacturer's records indicated a different year of manufacture from the one declared at the time of clearance. The Court found that the transaction was not genuine, that false documents had been used, and that the circumstances pointed to an organised attempt to evade customs duty. In view of these subsequent developments and the nature of the evidence, the trial court's acquittal could not be sustained and a fresh trial was necessary.

Conclusion: The acquittal was set aside and the matter was remanded to the Magistrate for a de novo trial and disposal on merits in accordance with law.

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