https://www.taxtmi.com/caselaws?id=390987 Interference with an acquittal for alleged contravention of licence conditions under the Imports and Exports (Control) Act, 1947 is justified only if the trial court's view is illegal, improper or perverse. The court noted that the export obligation was not met within the original period, but the competent authority extended the time and the obligation was fulfilled within that extended period. Applying the double presumption of innocence and the rule that two reasonable views must favour the accused, the acquittal was upheld because no perversity or legal error was shown. en-us Mon, 13 Jan 2020 00:00:00 +0530 Sat, 07 Nov 2020 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390987 Interference with an acquittal for alleged contravention of licence conditions under the Imports and Exports (Control) Act, 1947 is justified only if the trial court's view is illegal, improper or perverse. The court noted that the export obligation was not met within the original period, but the competent authority extended the time and the obligation was fulfilled within that extended period. Applying the double presumption of innocence and the rule that two reasonable views must favour the accused, the acquittal was upheld because no perversity or legal error was shown. Case-Laws Customs Mon, 13 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390987