https://www.taxtmi.com/caselaws?id=202692 An appeal against acquittal under Section 378(4) CrPC was maintainable where the complaint had been filed under Section 200 CrPC by the Assistant Collector of Customs and the acquittal was by the Sessions Court. Interference with the acquittal was justified because the prosecution had been wrongly prevented from examining material witnesses relating to the seized articles, and the sanction issue had been rejected without any finding of failure of justice as required by Section 465 CrPC. The appellate court's failure to consider the accused's voluntary statement under Section 108 of the Customs Act also vitiated the result. The acquittal was set aside and the matter remanded for limited retrial and fresh consideration on merits. en-us Thu, 05 Aug 2010 00:00:00 +0530 Mon, 11 Apr 2011 00:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202692 An appeal against acquittal under Section 378(4) CrPC was maintainable where the complaint had been filed under Section 200 CrPC by the Assistant Collector of Customs and the acquittal was by the Sessions Court. Interference with the acquittal was justified because the prosecution had been wrongly prevented from examining material witnesses relating to the seized articles, and the sanction issue had been rejected without any finding of failure of justice as required by Section 465 CrPC. The appellate court's failure to consider the accused's voluntary statement under Section 108 of the Customs Act also vitiated the result. The acquittal was set aside and the matter remanded for limited retrial and fresh consideration on merits. Case-Laws Customs Thu, 05 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202692