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2018 (3) TMI 281 - HC - CustomsAcquittal of offences - offences punishable under Section 135(1)(a) and 135(1)(b) of the Customs Act, 1962 and 5 of the Imports Exports (Control) Act, 1947 read with Sections 34 and 120-B of the Indian Penal Code - Held that: - The evidence of the P.W.3 has proved the fact that goods have been removed on 7th February, 1985 and P.W.4 in evidence asserted that these goods were deposited in the Customs Godown on 5th March, 1985. He had also produced the Register on Record. The question, that arises is, with whom the subject goods were lying between 7th February, 1985 to 5th March, 1988. The prosecution has neither answered this issue, nor clarified it by placing on record, evidence of any kind. At the same time, the evidence of P.W.1 who had inspected the goods would be relevant - Nobody knows who was in the custody of the subject goods from 7th February, 1985 till 5th March, 1985. There is no reason to hold that the trial Court has committed any error in appreciating the evidence and recording the order of acquittal against accused nos. 1 and 3 - appeal dismissed - decided against Revenue.
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