Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1974 (6) TMI 32

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... opinion that the appeals should be allowed. A lorry carrying 50 bags of cloves was seized in its way from Paramathi to Salem. The bundles were marked as 'gose' bundles (cabbage) 3 tons in the trip sheet of the lorry. The entries in the trip sheet were made by one Kalian, but without physical verification of the goods as to whether they were cabbage or any other goods. The cleaner, one Thameez, an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n 3(2) of Imports and Exports (Control) Act, 1947. 2. Ramaprasada Rao J., proceeded upon the footing that Alagirisamy J. while issuing Rule Nisi had found that both the men were involved in the offence of importation of prohibited goods. So, the question, according to the learned Judge was confined to the penalties. He thought that imposition of the penalties was neither capricious nor arbitrary. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sity for clear proof is all the more necessary, when the goods were not seized at or near the customs frontiers, but far away from them. The fact that no explanation was forthcoming from any as to the origin of the goods, will not be proof that they were contraband goods. There may be other reasons why such information was not available or could not be got. 4. On that view of the matter we consid .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates