https://www.taxtmi.com/caselaws?id=41314 Appeals against acquittal in complaint-based Customs Act prosecutions require a competent complainant or duly authorised representative to act for the Union of India. Where the customs officer who instituted the complaint does not establish authority to represent the Union, an appeal filed in its name is not maintainable. Liability under Section 135(b) further requires proof that the goods were liable to confiscation and that the accused knew or had reason to believe this. Mere possession is insufficient. Failure to satisfactorily establish valuation or the goods' prohibited or import-ineligible status prevents interference with an acquittal. en-us Fri, 11 Apr 1980 00:00:00 +0530 Wed, 02 Jun 2010 09:56:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41314 Appeals against acquittal in complaint-based Customs Act prosecutions require a competent complainant or duly authorised representative to act for the Union of India. Where the customs officer who instituted the complaint does not establish authority to represent the Union, an appeal filed in its name is not maintainable. Liability under Section 135(b) further requires proof that the goods were liable to confiscation and that the accused knew or had reason to believe this. Mere possession is insufficient. Failure to satisfactorily establish valuation or the goods' prohibited or import-ineligible status prevents interference with an acquittal. Case-Laws Customs Fri, 11 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41314