ASSISTANT COLLECTOR OF CENTRAL EXCISE, CALICUT vs V.P. SAYED MOHAMMED

The Supreme Court held that under Section 135(b) of the Customs Act, 1962 and Section 85(ii) of the Gold (Control) Act, 1968, the prosecution must prove the charge beyond reasonable doubt. The Court found that the High Court erred in rejecting the evidence of the goldsmith and the respondent's admission, emphasizing that reasonable doubt must be real and substantial. The Court allowed the appeal against acquittal, reinstating the conviction of the respondent.