https://www.taxtmi.com/caselaws?id=173844 Concurrent findings based on the customs inspector's evidence, supported by the seizure of railway tickets, reservation card and the appellant's own statement, were sufficient to sustain the conviction, and the absence of panch witnesses did not undermine the prosecution where they were untraceable despite efforts. The Gold Control Rules, 1963 were held to cover gold in any form, including smuggled gold, because excluding such gold would defeat the regulatory scheme. The conviction and imprisonment were maintained, but the fine was reduced as excessive in light of the appellant's role as a carrier and the surrounding circumstances. en-us Tue, 07 Sep 1976 00:00:00 +0530 Fri, 20 Nov 2015 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173844 Concurrent findings based on the customs inspector's evidence, supported by the seizure of railway tickets, reservation card and the appellant's own statement, were sufficient to sustain the conviction, and the absence of panch witnesses did not undermine the prosecution where they were untraceable despite efforts. The Gold Control Rules, 1963 were held to cover gold in any form, including smuggled gold, because excluding such gold would defeat the regulatory scheme. The conviction and imprisonment were maintained, but the fine was reduced as excessive in light of the appellant's role as a carrier and the surrounding circumstances. Case-Laws Customs Tue, 07 Sep 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173844