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    <title>1957 (8) TMI 1 - HIGH COURT AT CALCUTTA</title>
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    <description>In prosecutions under the Sea Customs Act for offences relating to gold, the prosecution must affirmatively prove that the seized articles were in fact gold. Witness descriptions alone, without clear testing or other legal proof of the substance, are insufficient to establish an essential ingredient of the offence. The court held that concealment or secretion by the accused did not relieve the prosecution of that burden, and the conviction and sentence were set aside for want of proof.</description>
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      <link>https://www.taxtmi.com/caselaws?id=45665</link>
      <description>In prosecutions under the Sea Customs Act for offences relating to gold, the prosecution must affirmatively prove that the seized articles were in fact gold. Witness descriptions alone, without clear testing or other legal proof of the substance, are insufficient to establish an essential ingredient of the offence. The court held that concealment or secretion by the accused did not relieve the prosecution of that burden, and the conviction and sentence were set aside for want of proof.</description>
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      <pubDate>Wed, 21 Aug 1957 00:00:00 +0530</pubDate>
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