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High Court of Bombay at Goa Upholds Acquittal in Customs Act Case — No Evidence of Intent to Evade Duty. Foreign Currency Seizure Not Sufficient to Prove Offence Under Section 135(1)(c)(ii) of Customs Act, 1962 Without Proof of Mens Rea.

The case arises from an appeal by the Union of India against the acquittal of the respondent, Harish Muljimal Gandhi, by the Chief Judicial Magistrate...