HC dismissed the appeal, upholding the acquittal of the ...

Gold Smuggling Case Dismissed: Prosecution Fails to Prove Guilt Beyond Reasonable Doubt Under Customs Act Section 135(1)(a)

May 31, 2025

Case Laws Customs HC

HC dismissed the appeal, upholding the acquittal of the respondent in a gold smuggling case. The court found critical evidentiary gaps in the prosecution's case, including lack of credible witness testimony directly implicating the respondent and absence of proper forensic certification of the recovered item. The key witness contradicted the prosecution's narrative, creating reasonable doubt about the respondent's involvement. The court emphasized the importance of rigorous investigation and conclusive evidence, ultimately extending benefit of doubt to the respondent and affirming the lower court's acquittal under Section 135(1)(a) of the Customs Act, 1962.

View Source

← Previous Next →

HC dismissed the appeal, upholding the acquittal of the ...

Gold Smuggling Case Dismissed: Prosecution Fails to Prove Guilt Beyond Reasonable Doubt Under Customs Act Section 135(1)(a)

May 31, 2025

Case Laws Customs HC

You may also like:

Conviction u/s 22 of the Narcotic Drugs and Psychotropic Substances, Act, 1985 - smuggling - Evidence of this case is sufficient to prove the guilt of the accused beyond...

The High Court quashed the conviction of the Applicant under the Customs Act and the Gold (Control) Act. The prosecution failed to follow the prescribed procedure u/s...

Customs Officers seized gold bars believing they were liable for confiscation under reasonable belief of smuggling. However, the gold was covered under proper documents,...

Smuggling - Gold - It is true that the conduct of the appellants was suspicious - But, the Officers did not have a reasonable belief in the first place to assert that...

The High Court upheld the trial court's acquittal of the accused in a case involving the seizure of contraband gold by the Directorate of Revenue Intelligence (DRI). The...

Confiscating absolutely seven gold bars having foreign make marking - Smuggling - Hyundai Verna Car - sufficient evidence to prove foreign origin goods - The Tribunal...

Smuggling - gold bullion of foreign origin - notified goods or not - burden to prove - The appellants have sufficiently discharged their burden of proof in terms of...

Appellant proved ownership of gold bars through valid invoices, discharging initial onus. Revenue failed to establish invoices unrelated to seized gold, lacking inquiry...

CESTAT ruled against absolute confiscation of gold and penalties under s.112(b) of Customs Act, 1962. Officers seized gold based on alleged smuggling from Bangladesh,...

10kg of gold consisting of 10 gold bars, with 7 bars bearing foreign markings and 3 bars without markings, was seized along with cash from an employee of the appellant....

Smuggling - Gold of foreign origin - Absolute Confiscation - town seizure - reliability of statements/retraction of statements - The tribunal highlighted inconsistencies...

CESTAT appellate proceedings involving seized gold bars. Tribunal found insufficient evidence to prove foreign origin of gold, with purity ranging 995.7 to 998.9....

Absolute confiscation of seized gold - There was no reasonable belief with the DRI officers at the time of detaining/seizing the gold from appellant, the onus was upon...

Confiscation - town Seizure - Gold of foreign origin having inscription of 2(two) Swastika symbol - revenue has failed to prove reasonable belief that being the gold in...

CESTAT ruled in favor of appellants in a gold jewelry smuggling case, overturning earlier decisions by Adjudicating Authority and Commissioner (Appeals). The Tribunal...

Quick Updates: