https://www.taxtmi.com/caselaws?id=418316 In an appeal against acquittal under customs law and conspiracy charges, interference is justified only where the trial court's view is perverse or legally unsustainable; if two reasonable views are possible, the one favourable to the accused must prevail. The court noted that acquittal reinforces the presumption of innocence and that the prosecution must still prove guilt beyond reasonable doubt. On the evidence discussed, there was no admissible material linking the accused to the alleged offence, and the prosecution failed to establish the alleged smuggled nature and intended delivery of the gold by reliable evidence. en-us Wed, 09 Feb 2022 00:00:00 +0530 Mon, 14 Feb 2022 07:18:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418316 In an appeal against acquittal under customs law and conspiracy charges, interference is justified only where the trial court's view is perverse or legally unsustainable; if two reasonable views are possible, the one favourable to the accused must prevail. The court noted that acquittal reinforces the presumption of innocence and that the prosecution must still prove guilt beyond reasonable doubt. On the evidence discussed, there was no admissible material linking the accused to the alleged offence, and the prosecution failed to establish the alleged smuggled nature and intended delivery of the gold by reliable evidence. Case-Laws Customs Wed, 09 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418316