https://www.taxtmi.com/caselaws?id=45077 Foreign-marked gold concealed on the petitioner's person, coupled with his admission that he carried it for another, sustained the statutory presumption that the goods were smuggled and confirmed the conviction under the Customs Act. By contrast, "acquire" under the Defence of India Rules was construed to mean obtaining ownership or a proprietary interest, not mere physical carriage or custody. As the petitioner was only a carrier, the requirement of acquisition was not met, so the conviction and sentence under the gold-control provisions were set aside and he was acquitted of that offence. en-us Thu, 04 Apr 1968 00:00:00 +0530 Thu, 08 Jul 2010 11:59:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45077 Foreign-marked gold concealed on the petitioner's person, coupled with his admission that he carried it for another, sustained the statutory presumption that the goods were smuggled and confirmed the conviction under the Customs Act. By contrast, "acquire" under the Defence of India Rules was construed to mean obtaining ownership or a proprietary interest, not mere physical carriage or custody. As the petitioner was only a carrier, the requirement of acquisition was not met, so the conviction and sentence under the gold-control provisions were set aside and he was acquitted of that offence. Case-Laws Customs Thu, 04 Apr 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45077