https://www.taxtmi.com/caselaws?id=202050 A conviction under the Customs Act could not be sustained where it rested on the same recovery and substantially the same evidence that had already been disbelieved in a connected Arms Act prosecution arising from the same transaction. The earlier acquittal had attained finality and was based on more than technical defects, including non-sealing of the weapon, delay in sending it for examination, improper handling after recovery, and absence of armourer evidence. Those findings undermined the reliability of the prosecution version in the later case as well, so the evidence could not safely support conviction. The impugned conviction and sentence were set aside and the petitioner was acquitted. en-us Thu, 07 May 2009 00:00:00 +0530 Tue, 22 Feb 2011 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202050 A conviction under the Customs Act could not be sustained where it rested on the same recovery and substantially the same evidence that had already been disbelieved in a connected Arms Act prosecution arising from the same transaction. The earlier acquittal had attained finality and was based on more than technical defects, including non-sealing of the weapon, delay in sending it for examination, improper handling after recovery, and absence of armourer evidence. Those findings undermined the reliability of the prosecution version in the later case as well, so the evidence could not safely support conviction. The impugned conviction and sentence were set aside and the petitioner was acquitted. Case-Laws Customs Thu, 07 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202050