https://www.taxtmi.com/caselaws?id=307539 Statutory presumption under the Customs Act could not be invoked unless the prosecution first proved by admissible evidence that the seized biscuits were gold, and the same foundational fact was required to sustain liability under the Gold (Control) Act. The goldsmith examined by the prosecution was not shown to have special study, training, or experience in assaying gold, so he was not established as an expert under the Evidence Act; his certificate could not cure the defect in oral evidence, and his opinion lacked the underlying tests or data. As the essential ingredient that the articles were gold was not proved, the acquittal stood justified and the appeal failed. 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 presumption under the Customs Act could not be invoked unless the prosecution first proved by admissible evidence that the seized biscuits were gold, and the same foundational fact was required to sustain liability under the Gold (Control) Act. The goldsmith examined by the prosecution was not shown to have special study, training, or experience in assaying gold, so he was not established as an expert under the Evidence Act; his certificate could not cure the defect in oral evidence, and his opinion lacked the underlying tests or data. As the essential ingredient that the articles were gold was not proved, the acquittal stood justified and the appeal failed. Case-Laws Customs Wed, 18 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307539