https://www.taxtmi.com/caselaws?id=203445 A conviction for possession of foreign-origin gold under customs and gold control law cannot be sustained on an unreliable seizure certificate, involuntary custodial statements, and uncorroborated evidence. The seized material was not adequately proved because the Mint certificate lacked essential official particulars and was not supported by the person who prepared or signed it. The accused's statements were excluded from reliable reliance because they were recorded while already in custody and were alleged to have been obtained by threat and beating. With no satisfactory documentary proof of hotel-room occupation and the independent witness turning hostile, the prosecution failed to prove guilt beyond reasonable doubt and the acquittal was upheld. en-us Thu, 08 Apr 2010 00:00:00 +0530 Thu, 19 May 2011 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203445 A conviction for possession of foreign-origin gold under customs and gold control law cannot be sustained on an unreliable seizure certificate, involuntary custodial statements, and uncorroborated evidence. The seized material was not adequately proved because the Mint certificate lacked essential official particulars and was not supported by the person who prepared or signed it. The accused's statements were excluded from reliable reliance because they were recorded while already in custody and were alleged to have been obtained by threat and beating. With no satisfactory documentary proof of hotel-room occupation and the independent witness turning hostile, the prosecution failed to prove guilt beyond reasonable doubt and the acquittal was upheld. Case-Laws Customs Thu, 08 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203445