https://www.taxtmi.com/caselaws?id=288015 Calcutta HC construed Section 167(81) of the Sea Customs Act as requiring more than knowledge that goods are smuggled: the prosecution had to prove active participation in the smuggling process with the requisite intent. A mere uncompleted attempt to purchase smuggled gold, or later possession of gold bars without proof of involvement in importation or related smuggling acts, was held insufficient. The court also held that the presumption under Section 178A(1) was unavailable because the gold had been seized by police officers, not by customs or another authorised officer. The convictions and sentences were set aside and the appellants were acquitted. en-us Fri, 11 Aug 1961 00:00:00 +0530 Thu, 14 May 2020 10:50:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288015 Calcutta HC construed Section 167(81) of the Sea Customs Act as requiring more than knowledge that goods are smuggled: the prosecution had to prove active participation in the smuggling process with the requisite intent. A mere uncompleted attempt to purchase smuggled gold, or later possession of gold bars without proof of involvement in importation or related smuggling acts, was held insufficient. The court also held that the presumption under Section 178A(1) was unavailable because the gold had been seized by police officers, not by customs or another authorised officer. The convictions and sentences were set aside and the appellants were acquitted. Case-Laws Indian Laws Fri, 11 Aug 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288015