https://www.taxtmi.com/caselaws?id=276462 Possession of cocaine, treated as an excisable article, without licence and with knowledge of unlawful import and non-payment of duty was sufficient to make out the offence under Section 63 of the United Provinces Excise Act. Although the legality of the house search was regarded as doubtful and a search warrant should ordinarily have been obtained beforehand, the Court held that discovery of the article in the accused's house and the surrounding facts supported the conviction. The conviction was restored, the appeal was allowed, and the acquittal was set aside. en-us Wed, 19 Mar 1913 00:00:00 +0530 Mon, 12 Nov 2018 14:42:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276462 Possession of cocaine, treated as an excisable article, without licence and with knowledge of unlawful import and non-payment of duty was sufficient to make out the offence under Section 63 of the United Provinces Excise Act. Although the legality of the house search was regarded as doubtful and a search warrant should ordinarily have been obtained beforehand, the Court held that discovery of the article in the accused's house and the surrounding facts supported the conviction. The conviction was restored, the appeal was allowed, and the acquittal was set aside. Case-Laws Central Excise Wed, 19 Mar 1913 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276462