https://www.taxtmi.com/caselaws?id=180058 In an appeal against acquittal under the Customs Act, interference was warranted only if the trial court's view was perverse, manifestly illegal, or taken in disregard of material evidence. The prosecution was required to prove guilt beyond reasonable doubt, but contradictions about packing and sampling, an unclear linkage between the sample report and the case, and the panch witness's failure to support the prosecution undermined the case. On reappraisal, no perversity or material illegality was shown in the acquittal, and the presumption of innocence remained intact, so the acquittal was confirmed. en-us Wed, 15 Apr 2015 00:00:00 +0530 Wed, 16 Mar 2016 10:19:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180058 In an appeal against acquittal under the Customs Act, interference was warranted only if the trial court's view was perverse, manifestly illegal, or taken in disregard of material evidence. The prosecution was required to prove guilt beyond reasonable doubt, but contradictions about packing and sampling, an unclear linkage between the sample report and the case, and the panch witness's failure to support the prosecution undermined the case. On reappraisal, no perversity or material illegality was shown in the acquittal, and the presumption of innocence remained intact, so the acquittal was confirmed. Case-Laws Customs Wed, 15 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180058