https://www.taxtmi.com/caselaws?id=45153 A conviction for smuggling cannot stand unless the prosecution proves the exact nature of the goods and all essential ingredients beyond reasonable doubt; suspicion and surrounding circumstances are insufficient. On the charges linked to the ships Roma, Asia and Marconi, the principal appellant's convictions were set aside because the nature of the goods was not proved and the alleged confession was found involuntary, leaving no reliable evidentiary basis. The carrier-appellants' convictions were upheld because the material showed knowing carriage of contraband and participation in the offence. en-us Wed, 21 Jul 1971 00:00:00 +0530 Thu, 11 Aug 2016 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45153 A conviction for smuggling cannot stand unless the prosecution proves the exact nature of the goods and all essential ingredients beyond reasonable doubt; suspicion and surrounding circumstances are insufficient. On the charges linked to the ships Roma, Asia and Marconi, the principal appellant's convictions were set aside because the nature of the goods was not proved and the alleged confession was found involuntary, leaving no reliable evidentiary basis. The carrier-appellants' convictions were upheld because the material showed knowing carriage of contraband and participation in the offence. Case-Laws Customs Wed, 21 Jul 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45153