https://www.taxtmi.com/caselaws?id=210665 Leave to appeal against an acquittal may be granted where the trial court is alleged to have materially erred in appreciating the evidence, because interference with acquittal remains exceptional and the presumption of innocence is reinforced. On the record, recovery circumstances, the accused's conduct at the spot, contemporaneous statements under Section 108 of the Customs Act, 1962, and corroborative witness testimony warranted fuller scrutiny. Departmental and revisional exoneration based on benefit of doubt did not bar independent criminal examination. Leave to appeal was granted. en-us Tue, 14 Feb 2012 00:00:00 +0530 Wed, 05 Sep 2012 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210665 Leave to appeal against an acquittal may be granted where the trial court is alleged to have materially erred in appreciating the evidence, because interference with acquittal remains exceptional and the presumption of innocence is reinforced. On the record, recovery circumstances, the accused's conduct at the spot, contemporaneous statements under Section 108 of the Customs Act, 1962, and corroborative witness testimony warranted fuller scrutiny. Departmental and revisional exoneration based on benefit of doubt did not bar independent criminal examination. Leave to appeal was granted. Case-Laws Customs Tue, 14 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210665