https://www.taxtmi.com/caselaws?id=45749 Conscious and exclusive possession must be proved by reliable evidence before foreign goods recovered from premises can sustain a customs conviction. The court found that the prosecution failed to show the room was in the accused's exclusive occupation, as the rent collector could not identify the occupant at the relevant time and the evidence indicated the presence of other domestic servants. The alleged production of a key was not recorded in the panchnama, and the key was not produced in court, weakening the prosecution case. On the totality of the evidence and probabilities, absence of conscious possession was upheld and the acquittal confirmed. en-us Tue, 16 Dec 1969 00:00:00 +0530 Tue, 13 Jul 2010 15:42:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45749 Conscious and exclusive possession must be proved by reliable evidence before foreign goods recovered from premises can sustain a customs conviction. The court found that the prosecution failed to show the room was in the accused's exclusive occupation, as the rent collector could not identify the occupant at the relevant time and the evidence indicated the presence of other domestic servants. The alleged production of a key was not recorded in the panchnama, and the key was not produced in court, weakening the prosecution case. On the totality of the evidence and probabilities, absence of conscious possession was upheld and the acquittal confirmed. Case-Laws Customs Tue, 16 Dec 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45749