https://www.taxtmi.com/caselaws?id=193878 The HC upheld an acquittal under the Customs Act and Section 120B IPC because the prosecution failed to produce cogent evidence linking the accused to the alleged gold smuggling or conspiracy. The record did not show reliable proof of the accused's participation in illegal import, keeping, transport, or concealment of the gold, and no concrete statement supported the charge. As the trial court's view was neither perverse nor unreasonable, appellate interference was unwarranted and the acquittal was left undisturbed. en-us Tue, 21 Apr 2015 00:00:00 +0530 Mon, 21 Aug 2017 21:07:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193878 The HC upheld an acquittal under the Customs Act and Section 120B IPC because the prosecution failed to produce cogent evidence linking the accused to the alleged gold smuggling or conspiracy. The record did not show reliable proof of the accused's participation in illegal import, keeping, transport, or concealment of the gold, and no concrete statement supported the charge. As the trial court's view was neither perverse nor unreasonable, appellate interference was unwarranted and the acquittal was left undisturbed. Case-Laws Customs Tue, 21 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193878