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2018 (9) TMI 514 - HC - CustomsSmuggling - Gold Bars - Confiscation - Section 111 of the Customs Act and Section 135 of the Customs Act - divergent views of different Courts - whether the acquittal order is sustainable? Held that:- Surely, when two views are available, one view was accepted by the trial court and acquitted the accused, the appellate court may not unsettle the same by saying that another view is also possible. The Hon'ble Apex Court said that the subject matter, i.e., 30 gold biscuits are subject to confiscation, it can be said that, that issue has been finally decided by the Apex Court. It is binding upon all the Courts and the authorities in India. When there is such a finding, it can be only said that in a prosecution under Section 135 of the Customs Act, the primary burden of the prosecution has been discharged - the burden as such will not be upon the appellant, as in a proceeding under Section 111 of the Customs Act. Surely, the burden upon the respondent is not that as in a civil proceedings. The impugned judgment of acquittal is hereby set aside and the matter is remanded back to the trial Court to decide afresh after affording opportunity to the parties to adduce evidence, if any, they want to produce - appeal allowed by way of remand.
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