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
Indian Laws - Highlights / Catch Notes

Home Highlights April 2023 Year 2023 This

Smuggling of huge quantity of contraband - vicarious liability ...


Prosecution Fails to Prove Truck Owner's Knowledge in Contraband Smuggling, Section 35 NDPS Act Presumption Inapplicable.

April 27, 2023

Case Laws     Indian Laws     SC

Smuggling of huge quantity of contraband - vicarious liability of owner of the truck - In the case in hand, the prosecution has failed to produce any material on record to show that the vehicle in question, if was used for any illegal activity, was used with the knowledge and consent of the Appellant. Even presumption as provided for under Section 35 of the NDPS Act will not be available for the reason that the prosecution had failed to discharge initial burden on it to prove the foundational facts. - SC

View Source

 


 

You may also like:

  1. Smuggling - Heroin - The case of the prosecution is not free from suspicion. The prosecution has not proved beyond a reasonable doubt that the appellants in these two...

  2. Petition u/s 227 of Criminal Procedure Code for discharge dismissed. Allegations in complaint constitute offence of money laundering u/s 3 of PMLA. Prosecution of...

  3. The Advance Ruling Authority addressed the issue of GST levy on services provided by individual truck owners for transporting raw materials and finished goods. The...

  4. Benami transactions - offence under Benami Act - onus of proving a benami transaction - after amendment, the onus of proving a benami transaction rests entirely on the...

  5. Recovery of narcotics from a vehicle which was stopped during transit - Ganja - contraband item - procedure of search and seizure governed by Section 43 read with...

  6. TDS u/s 194C - Disallowance u/s 40(a)(ia) - payment of transportation contracts - the registration number of trucks/truck owner would not be relevant for the purpose of...

  7. Detention of trucks - Trucks carrying smuggled goods - being a truck owner, the appellant has transported the goods in good faith. Therefore, the confiscation of the...

  8. HC dismissed second appeal concerning damages claimed for alleged malicious prosecution following dishonored cheque case. Plaintiff failed to establish essential...

  9. Fraudulent income tax refunds - charge of conspiracy / connivance against the person claiming the refund and ITO - income tax officer, who is responsible for...

  10. Confiscation of goods imported - misuse of its IEC - The assessee has not proved beyond reasonable doubt that the goods in question imported under the air way...

  11. It is very difficult to believe that PW13 who was not knowing the accused Nos.2 and 4 prior to the incident could identify them in the Court after lapse of 11 years....

  12. The High Court upheld the trial court's acquittal of the accused in a case involving the seizure of contraband gold by the Directorate of Revenue Intelligence (DRI). The...

  13. Reverse Charge Mechanism - GTA Service - The argument that since the service providers are mostly individual truck owners do not fall under goods transport agency is not...

  14. Addition u/s 40(a)(ia) for non-deduction of tax at source from the payments made to truck owners u/s 194C - sub-letting of work to other truck owners - addition deleted - AT

  15. Penalty imposed u/s 114(1) of the Customs Act, 1962 for alleged abetment of illegal export by arranging lorries. Lack of admissible evidence showing knowledge of goods...

 

Quick Updates:Latest Updates