https://www.taxtmi.com/caselaws?id=45724 Conviction for possession-based concealment of contraband requires reliable proof that the accused controlled the premises or container from which the goods were recovered. On the evidence, tenancy or possession of the third-floor room was not established, as no landlord, durwan, rent records, or collection books were produced and the search lists did not support occupation by the accused. The alleged production of the cupboard key and recovery of personal papers was also found unreliable because of witness discrepancies and the manner of the searches. Without proof of possession beyond reasonable doubt, a conviction under the Customs Act and the Defence of India Rules cannot be sustained. en-us Fri, 27 Jun 1969 00:00:00 +0530 Tue, 13 Jul 2010 14:08:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45724 Conviction for possession-based concealment of contraband requires reliable proof that the accused controlled the premises or container from which the goods were recovered. On the evidence, tenancy or possession of the third-floor room was not established, as no landlord, durwan, rent records, or collection books were produced and the search lists did not support occupation by the accused. The alleged production of the cupboard key and recovery of personal papers was also found unreliable because of witness discrepancies and the manner of the searches. Without proof of possession beyond reasonable doubt, a conviction under the Customs Act and the Defence of India Rules cannot be sustained. Case-Laws Customs Fri, 27 Jun 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45724