https://www.taxtmi.com/caselaws?id=771873 Acquittal under the Customs Act was upheld because the prosecution evidence did not establish guilt beyond reasonable doubt. The principal witness did not support the alleged recovery, the panch witnesses said their signatures were taken on pre-prepared documents, and the goldsmith's evidence on the seized article's nature was not scientifically verified. The statement recorded under section 108 of the Customs Act was also found insufficiently corroborated, as the alleged associate and vehicle were not traced. In these circumstances, the trial court's grant of benefit of doubt was held justified and interference was not warranted. en-us Wed, 28 May 2025 00:00:00 +0530 Fri, 30 May 2025 18:54:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771873 Acquittal under the Customs Act was upheld because the prosecution evidence did not establish guilt beyond reasonable doubt. The principal witness did not support the alleged recovery, the panch witnesses said their signatures were taken on pre-prepared documents, and the goldsmith's evidence on the seized article's nature was not scientifically verified. The statement recorded under section 108 of the Customs Act was also found insufficiently corroborated, as the alleged associate and vehicle were not traced. In these circumstances, the trial court's grant of benefit of doubt was held justified and interference was not warranted. Case-Laws Customs Wed, 28 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771873