https://www.taxtmi.com/caselaws?id=205380 In a smuggling prosecution, the prosecution had to prove by reliable evidence that the seized article was in fact the alleged contraband before any burden could shift to the accused. The evidence failed to establish that the recovered biscuits were gold: the customs officer could not confirm testing, and the witnesses did not prove identity, verification, or examination of the seized article through competent evidence. On that factual basis, the High Court's finding that the foundational fact was not proved was upheld, the burden did not shift to the accused, and the acquittal was maintained. en-us Thu, 28 Apr 2011 00:00:00 +0530 Wed, 24 Aug 2011 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205380 In a smuggling prosecution, the prosecution had to prove by reliable evidence that the seized article was in fact the alleged contraband before any burden could shift to the accused. The evidence failed to establish that the recovered biscuits were gold: the customs officer could not confirm testing, and the witnesses did not prove identity, verification, or examination of the seized article through competent evidence. On that factual basis, the High Court's finding that the foundational fact was not proved was upheld, the burden did not shift to the accused, and the acquittal was maintained. Case-Laws Customs Thu, 28 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205380