https://www.taxtmi.com/caselaws?id=45775 The court allowed the appeal, setting aside the conviction and sentence of the accused. The court held that the accused had satisfactorily discharged the burden under Section 123 of the Customs Act, proving that the seized watches were lawfully imported. The accused was acquitted of the charges, and the bail bond was ordered to be canceled. en-us Wed, 23 Sep 1970 00:00:00 +0530 Tue, 13 Jul 2010 17:14:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45775 The court allowed the appeal, setting aside the conviction and sentence of the accused. The court held that the accused had satisfactorily discharged the burden under Section 123 of the Customs Act, proving that the seized watches were lawfully imported. The accused was acquitted of the charges, and the bail bond was ordered to be canceled. Case-Laws Customs Wed, 23 Sep 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45775