https://www.taxtmi.com/caselaws?id=45589 Alloy bars were not proved beyond reasonable doubt to contain gold of at least nine carats purity, because the chemical test margin was slight, the result was challenged, and no sample was preserved for independent examination; the Gold Control conviction was therefore set aside. The prosecution also failed to prove that the gold recovered from the alloy was of foreign origin, as required for conviction under the Customs Act, because origin was inferred only from suspicion and purity without independent proof; that conviction was also set aside. The appeal succeeded, the convictions and sentences were annulled, and the appellant was acquitted with refund of any fine paid. en-us Tue, 12 Feb 1974 00:00:00 +0530 Mon, 12 Jul 2010 16:32:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45589 Alloy bars were not proved beyond reasonable doubt to contain gold of at least nine carats purity, because the chemical test margin was slight, the result was challenged, and no sample was preserved for independent examination; the Gold Control conviction was therefore set aside. The prosecution also failed to prove that the gold recovered from the alloy was of foreign origin, as required for conviction under the Customs Act, because origin was inferred only from suspicion and purity without independent proof; that conviction was also set aside. The appeal succeeded, the convictions and sentences were annulled, and the appellant was acquitted with refund of any fine paid. Case-Laws Customs Tue, 12 Feb 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45589