https://www.taxtmi.com/caselaws?id=334744 The High Court dismissed the appeal and affirmed the respondent's acquittal under Section 135(1)(c)(ii) of the Customs Act. The court upheld the trial court's decision, emphasizing that acquittal can only be overturned if based on perverse findings or legal errors. The trial court's error in charge framing was corrected in the judgment, which concluded that since the currencies were not liable for confiscation, the offence under Section 135(1)(c)(ii) could not be established, leading to the lack of merit in the prosecution's case against the respondent. en-us Tue, 01 Mar 2016 00:00:00 +0530 Sat, 19 Nov 2016 15:17:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334744 The High Court dismissed the appeal and affirmed the respondent's acquittal under Section 135(1)(c)(ii) of the Customs Act. The court upheld the trial court's decision, emphasizing that acquittal can only be overturned if based on perverse findings or legal errors. The trial court's error in charge framing was corrected in the judgment, which concluded that since the currencies were not liable for confiscation, the offence under Section 135(1)(c)(ii) could not be established, leading to the lack of merit in the prosecution's case against the respondent. Case-Laws Customs Tue, 01 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334744