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    <title>1973 (6) TMI 68 - BOMBAY HIGH COURT</title>
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    <description>The court, after analyzing the evidence presented, concluded that the prosecution failed to prove that the accused were in possession of the smuggled wrist watches and watch straps, that the goods were indeed smuggled, and that the accused had knowledge of the smuggled nature of the goods. As a result, the learned Presidency Magistrate confirmed the order of acquittal in favor of the accused, and the State&#039;s appeal was dismissed.</description>
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      <title>1973 (6) TMI 68 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=189181</link>
      <description>The court, after analyzing the evidence presented, concluded that the prosecution failed to prove that the accused were in possession of the smuggled wrist watches and watch straps, that the goods were indeed smuggled, and that the accused had knowledge of the smuggled nature of the goods. As a result, the learned Presidency Magistrate confirmed the order of acquittal in favor of the accused, and the State&#039;s appeal was dismissed.</description>
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