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    <title>1991 (12) TMI 67 - HIGH COURT OF JUDICATURE AT BOMBAY</title>
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    <description>Previous sanction required before cognizance under the Customs Act must be affirmatively proved through the original sanction order or equivalent evidence demonstrating the sanctioning authority&#039;s application of mind. Production of an unproved true copy, without witness identification or proof of the original order, renders the prosecution legally defective. An acquittal should not be disturbed on appeal unless the trial court&#039;s findings are perverse or unreasonable. Inconsistent prosecution testimony, unreliable panch evidence, and failure to establish an accused&#039;s knowledge supported leaving the acquittal undisturbed.</description>
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    <pubDate>Mon, 02 Dec 1991 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=43220</link>
      <description>Previous sanction required before cognizance under the Customs Act must be affirmatively proved through the original sanction order or equivalent evidence demonstrating the sanctioning authority&#039;s application of mind. Production of an unproved true copy, without witness identification or proof of the original order, renders the prosecution legally defective. An acquittal should not be disturbed on appeal unless the trial court&#039;s findings are perverse or unreasonable. Inconsistent prosecution testimony, unreliable panch evidence, and failure to establish an accused&#039;s knowledge supported leaving the acquittal undisturbed.</description>
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      <pubDate>Mon, 02 Dec 1991 00:00:00 +0530</pubDate>
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