1986 (10) TMI 42 - HC - Customs

Summary

The High Court of Judicature at Allahabad called upon the Customs, Excise and Gold (Control) Appellate Tribunal to draw up a statement of the case regarding the invocation of Section 123 of the Customs Act, 1962 against the applicant, as the alleged gold was not recovered in the presence of the applicant or from his possession, custody, or control.