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2017 (4) TMI 1077 - HC - CustomsCriminal appeal - validity of acquittal order given by Trial Court - offence u/s 132 and 135(1)(a) of the CA, 1962 - attempt to smuggle M.S. Sheets/Coils and Stainless steels/Coils in the guise of tin bend circle waste in three containers - certain undeclared cargo were kept concealed underneath the tin bend circle waste - accused was acquitted by trial court on the ground that there is no inculpatory materials available against the respondent/accused - sanction under Section 137 of the CA - Held that: - Even though the court below held that a sanction order passed by the Commissioner of Customs was filed along with complaint, but it was not marked before the Court as an evidence. The existence of valid sanction is pre-requisite to take cognizance of offence alleged to have been committed under the Customs Act. Any case instituted without a proper sanction must fail because this being a manifest defect in the prosecution, and the entire proceedings are rendered void ab initio. It is settled position of law that the Court should not remand the matter to fill up a lacuna deliberately left by the prosecution, and after a long lapse of time the matter cannot be remanded for the purpose of marking the sanction order. The accused has clearly admitted his involvement of the offence. The Court below elaborately considered the statement of the accused and come to a conclusion that there is nothing inculpatory in his statement to connect him with the crime. In an appeal against acquittal, there is double presumption in favour of the accused. Firstly, the presumption of innocence is available to him and the fundamental principle of criminal justice delivery system is that every person, accused of committing an offence shall be presumed to be innocent, unless his guilt is proved by a competent Court of law. Secondly if the accused has secured an order of acquittal, the presumption of his innocence is reaffirmed and strengthened by the trial Court. Even if two reasonable conclusions are possible on the basis of evidence on record, the appellate Court should not disturb the finding of the acquittal recorded by the trial Court. There is no reason to interfere with the order of acquittal passed by the trial Court - appeal dismissed - decided in favor of accused.
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