TaxTMI 
TaxTMI 
2012 (9) TMI 113
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....This appeal is by the complainant before the trial court and the challenge is to the judgment of acquittal passed by the trial court acquitting the respondent of the offences punishable under Sections 135(1)(b)(i) of the Gold Control Act, 1968. 2. The case of the prosecution in short is that on 23-8-1988, the accused was found traveling in luxury bus bearing No. ZRM-4896 from Bombay to Banga....
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....The learned trial judge, after appreciating the evidence on record in the light of the arguments advanced, found that the prosecution case suffered from several defects or infirmities and taking note of the said defects and the sesizure of the gold pellets being not established as the panchas also did not support the prosecution case, an order of acquittal was passed. 5. I have heard the lea....
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....tioning authority gave the sanction order as per Ex.P-1. But the said letter was issued without actually the sanctioning authority going through the material placed and in this connection, the trial court found from the evidence on record that none of the documents viz., seizure mahazar, statement of the accused and Mint certificate had no signature or seal of the Collector of Customs nor was ther....
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.... explained and even the mahazar witness to the sport mahazar and seizure mahazar were not examined before the court and lastly, the scribe of Ex.P-8 was also not examined in respect of the voluntary statement of the accused said to have been recorded under Section 108 of the Customs Act. 10. In the light of the aforesaid defects noticed in the prosecution case, the learned judge, therefore, ....