https://www.taxtmi.com/caselaws?id=43056 The High Court upheld the trial court's decision to acquit four individuals in a prosecution under Section 135 of the Customs Act, 1962. The court found that the recovered goods were not proven to be dutiable before export, leading to the dismissal of the Assistant Collector of Customs' appeal. The judgment emphasizes the prosecution's burden to establish the dutiability of goods in customs-related cases for a successful outcome. en-us Mon, 13 May 1991 00:00:00 +0530 Tue, 15 Jun 2010 18:26:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43056 The High Court upheld the trial court's decision to acquit four individuals in a prosecution under Section 135 of the Customs Act, 1962. The court found that the recovered goods were not proven to be dutiable before export, leading to the dismissal of the Assistant Collector of Customs' appeal. The judgment emphasizes the prosecution's burden to establish the dutiability of goods in customs-related cases for a successful outcome. Case-Laws Customs Mon, 13 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43056