https://www.taxtmi.com/caselaws?id=448879 Madras HC dismissed criminal appeal challenging trial court's acquittal in sandalwood smuggling case. Trial court found prosecution failed to prove accused was customs house agent, owned sandalwood, or intended illegal export to Singapore. Sandalwood arrived two months prior with cancelled shipping arrangements. No evidence showed document forgery or customs duty evasion under Section 135 Customs Act. HC upheld acquittal citing double presumption favoring accused and lack of compelling reasons for appellate interference when two reasonable conclusions possible from evidence. en-us Wed, 07 Jun 2023 00:00:00 +0530 Thu, 01 Feb 2024 07:44:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448879 Madras HC dismissed criminal appeal challenging trial court's acquittal in sandalwood smuggling case. Trial court found prosecution failed to prove accused was customs house agent, owned sandalwood, or intended illegal export to Singapore. Sandalwood arrived two months prior with cancelled shipping arrangements. No evidence showed document forgery or customs duty evasion under Section 135 Customs Act. HC upheld acquittal citing double presumption favoring accused and lack of compelling reasons for appellate interference when two reasonable conclusions possible from evidence. Case-Laws Customs Wed, 07 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448879