Evidence availability in customs verification expands officers' ability to act when evidence is available under amended clause. Amendment inserts the words 'or the evidence is available' into the proviso to clause (b) of section 19 of the Customs Act, extending the proviso's scope to situations where relevant evidence is available alongside the role of the proper officer.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Evidence availability in customs verification expands officers' ability to act when evidence is available under amended clause.
Amendment inserts the words "or the evidence is available" into the proviso to clause (b) of section 19 of the Customs Act, extending the proviso's scope to situations where relevant evidence is available alongside the role of the proper officer.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.