https://www.taxtmi.com/caselaws?id=458578 The HC dismissed the appeal against the respondent's acquittal, emphasizing the presumption of innocence and the burden of proof under Section 123 of the Indian Customs Act. The Court found no evidence of the respondent's knowledge of smuggled goods and highlighted the lack of reasonable belief by authorities during the seizure. The HC upheld the trial judge's credibility assessment and underscored the necessity of conclusive evidence to overturn acquittals, ultimately affirming the respondent's innocence due to insufficient proof of guilt beyond a reasonable doubt. en-us Mon, 12 Feb 1979 00:00:00 +0530 Thu, 07 Nov 2024 17:40:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458578 The HC dismissed the appeal against the respondent's acquittal, emphasizing the presumption of innocence and the burden of proof under Section 123 of the Indian Customs Act. The Court found no evidence of the respondent's knowledge of smuggled goods and highlighted the lack of reasonable belief by authorities during the seizure. The HC upheld the trial judge's credibility assessment and underscored the necessity of conclusive evidence to overturn acquittals, ultimately affirming the respondent's innocence due to insufficient proof of guilt beyond a reasonable doubt. Case-Laws Customs Mon, 12 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458578