https://www.taxtmi.com/caselaws?id=45977 In a prosecution for possession and seizure of contraband gold, the prosecution must prove lawful recovery from the accused's exclusive possession through reliable evidence; here, independent panch witnesses did not support the alleged seizure, departmental evidence alone was insufficient, and the record did not establish exclusive possession or custody, so the seizure and possession were not proved. The prosecution must also prove any mandatory sanction for prosecution through admissible evidence; here, the alleged sanction was not marked through a witness and was therefore not established. The acquittal was affirmed because the foundational facts and the mandatory sanction were both left unproved. en-us Wed, 13 Sep 2000 00:00:00 +0530 Thu, 15 Jul 2010 10:30:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45977 In a prosecution for possession and seizure of contraband gold, the prosecution must prove lawful recovery from the accused's exclusive possession through reliable evidence; here, independent panch witnesses did not support the alleged seizure, departmental evidence alone was insufficient, and the record did not establish exclusive possession or custody, so the seizure and possession were not proved. The prosecution must also prove any mandatory sanction for prosecution through admissible evidence; here, the alleged sanction was not marked through a witness and was therefore not established. The acquittal was affirmed because the foundational facts and the mandatory sanction were both left unproved. Case-Laws Customs Wed, 13 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45977