https://www.taxtmi.com/caselaws?id=45719 The prosecution failed to prove beyond reasonable doubt that the accused was responsible for posting currency notes in envelopes for offences under the Foreign Exchange Regulation Act and the Sea Customs Act. The evidence showed only suspicion: the addresses on the envelopes were not shown to be in the petitioner's handwriting, no clinching circumstance linked him to the posting, and the possibility that another person had sent the money was not excluded. Moral certainty could not substitute for legal proof, so the conviction could not be sustained and the petitioner was entitled to acquittal; the challenge to the acquittal on the same facts also failed. en-us Wed, 09 Nov 1960 00:00:00 +0530 Tue, 13 Jul 2010 13:55:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45719 The prosecution failed to prove beyond reasonable doubt that the accused was responsible for posting currency notes in envelopes for offences under the Foreign Exchange Regulation Act and the Sea Customs Act. The evidence showed only suspicion: the addresses on the envelopes were not shown to be in the petitioner's handwriting, no clinching circumstance linked him to the posting, and the possibility that another person had sent the money was not excluded. Moral certainty could not substitute for legal proof, so the conviction could not be sustained and the petitioner was entitled to acquittal; the challenge to the acquittal on the same facts also failed. Case-Laws Customs Wed, 09 Nov 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45719