1998 (9) TMI 102 - HC - Customs

Summary

The High Court of Judicature at Bombay allowed the writ petition to quash proceedings before the Judicial Magistrate. The petitioner was accused of customs duty evasion by supplying imported machines without fully valuing components. The defense of using some indigenous parts was rejected. A previous Tribunal decision favored the petitioner, rendering the Customs Authority's allegation irrelevant. The writ petition was allowed, and the case was set aside.