https://www.taxtmi.com/caselaws?id=251351 Conviction for a customs offence requires reliable, corroborated proof that the seized goods were of foreign origin and smuggled character. The Court found the prosecution evidence insufficient because the seizure was doubtful, independent seizure witnesses were not produced, their signatures and addresses were discrepant, and the alleged foreign markings and expert opinion lacked trustworthy documentary support. On those facts, the burden did not effectively shift to the accused, and the charge under the Customs Act was not proved beyond reasonable doubt. The acquittal was therefore upheld and the order remained undisturbed. en-us Mon, 01 Oct 2012 00:00:00 +0530 Thu, 11 Sep 2014 10:48:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251351 Conviction for a customs offence requires reliable, corroborated proof that the seized goods were of foreign origin and smuggled character. The Court found the prosecution evidence insufficient because the seizure was doubtful, independent seizure witnesses were not produced, their signatures and addresses were discrepant, and the alleged foreign markings and expert opinion lacked trustworthy documentary support. On those facts, the burden did not effectively shift to the accused, and the charge under the Customs Act was not proved beyond reasonable doubt. The acquittal was therefore upheld and the order remained undisturbed. Case-Laws Customs Mon, 01 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251351