https://www.taxtmi.com/caselaws?id=366778 The Supreme Court set aside the judgment of acquittal in a Customs Act case, remanding the matter for fresh consideration. The Court emphasized the distinction between proceedings for confiscation and criminal prosecution under the Customs Act, affirming the burden of proof and the requirement to establish mens rea in criminal cases. The acquittal was deemed sustainable as the trial court had accepted one view favoring the accused, and the burden of proof now lay with the respondent for further proceedings at the trial court level. en-us Wed, 28 Feb 2018 00:00:00 +0530 Tue, 11 Sep 2018 08:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366778 The Supreme Court set aside the judgment of acquittal in a Customs Act case, remanding the matter for fresh consideration. The Court emphasized the distinction between proceedings for confiscation and criminal prosecution under the Customs Act, affirming the burden of proof and the requirement to establish mens rea in criminal cases. The acquittal was deemed sustainable as the trial court had accepted one view favoring the accused, and the burden of proof now lay with the respondent for further proceedings at the trial court level. Case-Laws Customs Wed, 28 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366778