https://www.taxtmi.com/caselaws?id=48213 The Supreme Court affirmed the High Court's decision in a case involving the seizure of gold. The High Court's overturning of the trial court's finding on the seizure was upheld, with the Supreme Court finding the evidence presented by Lal Singh credible. It was determined that Lal Singh had the authority to seize the gold at the place of seizure, as he was considered a Customs Officer for the relevant area. The prosecution successfully proved the necessary mens rea for the offence under the Sea Customs Act, leading to the dismissal of the appeal. en-us Thu, 29 Aug 1963 00:00:00 +0530 Fri, 02 Jun 2017 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48213 The Supreme Court affirmed the High Court's decision in a case involving the seizure of gold. The High Court's overturning of the trial court's finding on the seizure was upheld, with the Supreme Court finding the evidence presented by Lal Singh credible. It was determined that Lal Singh had the authority to seize the gold at the place of seizure, as he was considered a Customs Officer for the relevant area. The prosecution successfully proved the necessary mens rea for the offence under the Sea Customs Act, leading to the dismissal of the appeal. Case-Laws Customs Thu, 29 Aug 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48213