https://www.taxtmi.com/caselaws?id=43848 The Supreme Court upheld the conviction of two accused individuals under Section 135 of the Customs Act, setting aside the High Court's decision. The accused were found guilty of possessing smuggled wristwatches at Nagpur Railway Station. The Court emphasized the burden of proof on the accused to show the goods were not smuggled and accepted the belief of customs officers without questioning its reasonableness. The conviction was restored, but the sentence was modified to the period already served, while retaining the fine imposed by the lower courts. en-us Thu, 23 Jul 1992 00:00:00 +0530 Thu, 17 Jul 2014 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43848 The Supreme Court upheld the conviction of two accused individuals under Section 135 of the Customs Act, setting aside the High Court's decision. The accused were found guilty of possessing smuggled wristwatches at Nagpur Railway Station. The Court emphasized the burden of proof on the accused to show the goods were not smuggled and accepted the belief of customs officers without questioning its reasonableness. The conviction was restored, but the sentence was modified to the period already served, while retaining the fine imposed by the lower courts. Case-Laws Customs Thu, 23 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43848