https://www.taxtmi.com/caselaws?id=307539 Statutory presumptions under the Customs Act arise only after the prosecution proves by admissible evidence that seized articles are gold. Proof of that foundational fact is also necessary to establish an offence under the Gold (Control) Act. A goldsmith's opinion is not admissible expert evidence unless the witness demonstrates specialised study, experience or training in assaying gold and discloses the tests or data supporting the opinion. A certificate cannot cure deficient oral evidence. Where reliable evidence does not establish that seized biscuits are gold, the essential ingredients of the alleged offences remain unproved, supporting acquittal and dismissal of the appeal. en-us Wed, 18 Jul 1979 00:00:00 +0530 Thu, 20 Apr 2023 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307539 Statutory presumptions under the Customs Act arise only after the prosecution proves by admissible evidence that seized articles are gold. Proof of that foundational fact is also necessary to establish an offence under the Gold (Control) Act. A goldsmith's opinion is not admissible expert evidence unless the witness demonstrates specialised study, experience or training in assaying gold and discloses the tests or data supporting the opinion. A certificate cannot cure deficient oral evidence. Where reliable evidence does not establish that seized biscuits are gold, the essential ingredients of the alleged offences remain unproved, supporting acquittal and dismissal of the appeal. Case-Laws Customs Wed, 18 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307539