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Issues:
1. Conviction under Section 167(81) of the Sea Customs Act for acquiring possession of gold. 2. Lack of legal proof that the seized bars were real gold. Analysis: 1. The appellant was convicted under Section 167(81) of the Sea Customs Act for possessing six bars of gold on which duty had not been paid, importation was prohibited, and being involved in carrying, keeping, or concealing gold within his person. Various legal points were raised in the appeal, but the key issue addressed was the absence of legal proof establishing that the seized bars were indeed gold. 2. The prosecution's case revolved around the appellant being suspected of smuggling gold, undergoing a search where nothing was found, followed by a radiologist detecting a foreign substance in his body, leading to the expulsion of a packet containing six gold bars. However, the crucial aspect was whether these bars were actually made of gold. The court emphasized that the prosecution must prove beyond doubt that the items in question are, in fact, gold, especially in cases involving smuggling or illegal possession of gold. 3. The court highlighted the prosecution's failure to conclusively establish that the seized bars were genuine gold. Despite witnesses describing the items as gold bars, none provided definitive confirmation through testing or analysis. The Chemical Assistant, a potential resource for verifying the material, only weighed the bars without conducting any chemical tests to confirm their composition. The court stressed the prosecution's obligation to prove each element of the offense, including the nature of the seized items. 4. Ultimately, the court concluded that the legal requirement of proving the seized bars were made of gold had not been met. Merely assuming the items were gold due to their concealment within the appellant's body was insufficient. The court emphasized the necessity of positive evidence confirming the material as real gold in such cases. Consequently, the appeal was allowed, and the conviction and sentence were set aside due to the prosecution's failure to establish the case in accordance with the law.
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