https://www.taxtmi.com/caselaws?id=163495 Discrepancies in the seal description alone were not enough to discredit the prosecution because the seals were found intact and the variation was not material. The unexplained mismatch between the quantity allegedly seized and the quantity received for chemical examination, together with the manner in which the sealed packets were handled by the same official, created serious doubt about the integrity of the seizure. The use of a panch witness treated as a stock witness, and the non-examination of the other panch witness, further undermined the prosecution case. The conviction was therefore not sustainable, and the accused was entitled to benefit of doubt. en-us Wed, 03 Nov 2004 00:00:00 +0530 Tue, 14 Dec 2021 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163495 Discrepancies in the seal description alone were not enough to discredit the prosecution because the seals were found intact and the variation was not material. The unexplained mismatch between the quantity allegedly seized and the quantity received for chemical examination, together with the manner in which the sealed packets were handled by the same official, created serious doubt about the integrity of the seizure. The use of a panch witness treated as a stock witness, and the non-examination of the other panch witness, further undermined the prosecution case. The conviction was therefore not sustainable, and the accused was entitled to benefit of doubt. Case-Laws Indian Laws Wed, 03 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163495