https://www.taxtmi.com/caselaws?id=753708 In an appeal against acquittal, interference is justified where the trial court's view is perverse, unreasonable, or unsupported by a plausible reading of the record. The evidence, including the customs gate pass, seizure mahazar, chemical analysis, and statements under Section 108 of the Customs Act, supported the prosecution case that the baggage contents were Dexamethasone and had not been properly declared with intent to evade duty. The defence version of prior declaration was found untrustworthy, and the acquittal was reversed. The respondents were convicted under Section 135(1)(ii) of the Customs Act, 1962, and fine was imposed instead of imprisonment. en-us Wed, 05 Jun 2024 00:00:00 +0530 Sat, 08 Jun 2024 09:04:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753708 In an appeal against acquittal, interference is justified where the trial court's view is perverse, unreasonable, or unsupported by a plausible reading of the record. The evidence, including the customs gate pass, seizure mahazar, chemical analysis, and statements under Section 108 of the Customs Act, supported the prosecution case that the baggage contents were Dexamethasone and had not been properly declared with intent to evade duty. The defence version of prior declaration was found untrustworthy, and the acquittal was reversed. The respondents were convicted under Section 135(1)(ii) of the Customs Act, 1962, and fine was imposed instead of imprisonment. Case-Laws Customs Wed, 05 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753708