https://www.taxtmi.com/caselaws?id=364714 An acquittal under the Customs Act, the Imports and Exports (Control) Act and the Indian Penal Code was upheld because the prosecution failed to prove a clear chain of custody for the seized goods. The evidence contained an unexplained discrepancy on when the packages were removed and when they were deposited in the customs godown, and the intervening period was not accounted for. In that situation, the trial court's appreciation of evidence was treated as plausible and reasonable, and no appellate interference was warranted. The acquittal therefore remained undisturbed. en-us Tue, 06 Feb 2018 00:00:00 +0530 Fri, 14 Sep 2018 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364714 An acquittal under the Customs Act, the Imports and Exports (Control) Act and the Indian Penal Code was upheld because the prosecution failed to prove a clear chain of custody for the seized goods. The evidence contained an unexplained discrepancy on when the packages were removed and when they were deposited in the customs godown, and the intervening period was not accounted for. In that situation, the trial court's appreciation of evidence was treated as plausible and reasonable, and no appellate interference was warranted. The acquittal therefore remained undisturbed. Case-Laws Customs Tue, 06 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364714