https://www.taxtmi.com/highlights?id=88957 HC dismissed the appeal, upholding the acquittal of the respondent in a gold smuggling case. The court found critical evidentiary gaps in the prosecution's case, including lack of credible witness testimony directly implicating the respondent and absence of proper forensic certification of the recovered item. The key witness contradicted the prosecution's narrative, creating reasonable doubt about the respondent's involvement. The court emphasized the importance of rigorous investigation and conclusive evidence, ultimately extending benefit of doubt to the respondent and affirming the lower court's acquittal under Section 135(1)(a) of the Customs Act, 1962. en-us Sat, 31 May 2025 13:38:25 +0530 Sat, 31 May 2025 13:38:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=88957 HC dismissed the appeal, upholding the acquittal of the respondent in a gold smuggling case. The court found critical evidentiary gaps in the prosecution's case, including lack of credible witness testimony directly implicating the respondent and absence of proper forensic certification of the recovered item. The key witness contradicted the prosecution's narrative, creating reasonable doubt about the respondent's involvement. The court emphasized the importance of rigorous investigation and conclusive evidence, ultimately extending benefit of doubt to the respondent and affirming the lower court's acquittal under Section 135(1)(a) of the Customs Act, 1962. Highlights Customs Sat, 31 May 2025 13:38:25 +0530 https://www.taxtmi.com/highlights?id=88957