https://www.taxtmi.com/caselaws?id=46863 The appeal was dismissed, upholding the Trial Court's judgment of acquittal. The prosecution failed to prove that the seized goods were dutiable or prohibited, and the evidence presented was insufficient to establish the charges under Section 135(1)(a)(ii) and Section 135(1)(b)(ii) of the Customs Act, 1962. The High Court affirmed the Trial Court's decision, finding no manifest error and no grounds for interference in the acquittal. en-us Wed, 26 Feb 2003 00:00:00 +0530 Sat, 24 Jul 2010 13:23:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46863 The appeal was dismissed, upholding the Trial Court's judgment of acquittal. The prosecution failed to prove that the seized goods were dutiable or prohibited, and the evidence presented was insufficient to establish the charges under Section 135(1)(a)(ii) and Section 135(1)(b)(ii) of the Customs Act, 1962. The High Court affirmed the Trial Court's decision, finding no manifest error and no grounds for interference in the acquittal. Case-Laws Customs Wed, 26 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46863