https://www.taxtmi.com/caselaws?id=193640 The court affirmed the accused's acquittal, ruling that the prosecution did not prove the accused's knowledge or conscious possession of the seized gold. The appeal by the Assistant Collector of Customs and Central Excise was dismissed, upholding the lower court's decision. The court emphasized that in joint family residences, the 'Karta' cannot be presumed to have knowledge of all contents, and criminal liability necessitates proof of mens rea. en-us Wed, 16 Feb 1972 00:00:00 +0530 Thu, 30 Nov 2017 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193640 The court affirmed the accused's acquittal, ruling that the prosecution did not prove the accused's knowledge or conscious possession of the seized gold. The appeal by the Assistant Collector of Customs and Central Excise was dismissed, upholding the lower court's decision. The court emphasized that in joint family residences, the 'Karta' cannot be presumed to have knowledge of all contents, and criminal liability necessitates proof of mens rea. Case-Laws Customs Wed, 16 Feb 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193640