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2024 (2) TMI 30 - MADRAS HIGH COURTSmuggling - Sandalwood - Acquittal of accused - double presumption in favour of the accused - HELD THAT:- The Trial Court acquitted the respondent on the ground that no evidence was shown to prove that the respondent is Customs House Agents and they packed and kept the boxes and had an intention to attempt to export Sandal Wood, illegally, to Singapore. Admittedly, the sandalwood had arrived at Tuticorin two months before, and arrangements were made to cancel the shipping bill. Accordingly, it cannot be said that the accused had an intention to evade to pay the customs duty levied by the customs department by crossing the green gate and having escaped by wrong declaration contravening under Section 135 of the Customs Act. There are no documents on record to show that the accused forged the documents and produced the same before anybody. There is absolutely no evidence to show that the respondent is the owner of the sandalwood. Therefore, the prosecution failed to prove its case beyond any doubt and the Trial Court rightly acquitted the respondent. Thus, it is clear that since because the Trial Court acquitted the accused, the Appellate Court cannot interfere with the order of acquittal without any substantial and compelling reasons. There cannot be any dispute in regard to the legal proposition that an Appellate Court while entertaining an appeal from a Judgment of acquittal would not ordinarily interfere therewith, if two views are possible. In the case of acquittal, there is a double presumption in favour of the accused. Firstly, the presumption of innocence is available to him under the fundamental principle of criminal jurisprudence that every person shall be presumed to be innocent unless he is proved guilty by a competent court of law. Secondly, the accused having secured his acquittal, the presumption of his innocence is further reinforced, reaffirmed and strengthened by the Trial Court. Further, if two reasonable conclusions are possible on the basis of the evidence on record, the Appellate Court should not disturb the finding of acquittal recorded by the Trial Court. The prosecution failed to prove its case beyond any doubt. Therefore, there is absolutely no ground to interfere with the order of acquittal passed by the Trial Court as against the respondent and the Criminal Appeal is liable to be dismissed.
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