https://www.taxtmi.com/caselaws?id=389190 An appeal against acquittal in an alleged illegal export and concealment of foreign currency failed because the prosecution evidence was materially inconsistent on interception, seizure and recovery. The absence of supporting airport and baggage records, contradictions between the customs officer and panch witness, and doubts about the case property undermined the prosecution version. Statements recorded under customs powers, though admissible, could not by themselves meet the burden of proof when retracted and unsupported by reliable independent evidence. Applying the reinforced presumption of innocence in acquittal appeals and the rule that two reasonable views must favour the accused, the acquittal was found neither perverse nor unsustainable and was left undisturbed. en-us Tue, 05 Nov 2019 00:00:00 +0530 Thu, 05 Nov 2020 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389190 An appeal against acquittal in an alleged illegal export and concealment of foreign currency failed because the prosecution evidence was materially inconsistent on interception, seizure and recovery. The absence of supporting airport and baggage records, contradictions between the customs officer and panch witness, and doubts about the case property undermined the prosecution version. Statements recorded under customs powers, though admissible, could not by themselves meet the burden of proof when retracted and unsupported by reliable independent evidence. Applying the reinforced presumption of innocence in acquittal appeals and the rule that two reasonable views must favour the accused, the acquittal was found neither perverse nor unsustainable and was left undisturbed. Case-Laws Customs Tue, 05 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389190