https://www.taxtmi.com/caselaws?id=762519 Mandatory customs search and seizure safeguards were not complied with, as the accused was searched at the Customs Office instead of being produced without unnecessary delay before the nearest Gazetted Officer or Magistrate, and the required independent witness and seizure-list procedure was also not followed. The prosecution further failed to prove the identity of the seized gold bar, relying on a paper label and a different article rather than the actual contraband. With the Section 108 statement retracted and no cogent evidence establishing guilt beyond reasonable doubt, the conviction and sentence were set aside as unsustainable. en-us Mon, 25 Nov 2024 00:00:00 +0530 Tue, 03 Dec 2024 08:44:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762519 Mandatory customs search and seizure safeguards were not complied with, as the accused was searched at the Customs Office instead of being produced without unnecessary delay before the nearest Gazetted Officer or Magistrate, and the required independent witness and seizure-list procedure was also not followed. The prosecution further failed to prove the identity of the seized gold bar, relying on a paper label and a different article rather than the actual contraband. With the Section 108 statement retracted and no cogent evidence establishing guilt beyond reasonable doubt, the conviction and sentence were set aside as unsustainable. Case-Laws Customs Mon, 25 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762519