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    <title>1962 (6) TMI 2 - HIGH COURT AT CALCUTTA</title>
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    <description>In prosecutions for concealed contraband, the statutory presumption of smuggling arises only after the prosecution first proves conscious possession by the accused. Mere recovery of gold bars from concealed spaces accessible from a cabin did not by itself establish knowledge or control, and excluded material could not be used to bridge that gap. The material against one accused amounted only to suspicion and an unproven invitation to fetch gold, while letters not shown to be his own statements were not admissible against him absent a conspiracy charge. The convictions under the Foreign Exchange Regulation Act and the Sea Customs Act were set aside.</description>
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    <pubDate>Tue, 05 Jun 1962 00:00:00 +0530</pubDate>
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      <title>1962 (6) TMI 2 - HIGH COURT AT CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=45737</link>
      <description>In prosecutions for concealed contraband, the statutory presumption of smuggling arises only after the prosecution first proves conscious possession by the accused. Mere recovery of gold bars from concealed spaces accessible from a cabin did not by itself establish knowledge or control, and excluded material could not be used to bridge that gap. The material against one accused amounted only to suspicion and an unproven invitation to fetch gold, while letters not shown to be his own statements were not admissible against him absent a conspiracy charge. The convictions under the Foreign Exchange Regulation Act and the Sea Customs Act were set aside.</description>
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      <pubDate>Tue, 05 Jun 1962 00:00:00 +0530</pubDate>
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