High Court Orders Tribunal to Prepare Case Statement on Customs Act Section 123

The High Court directed the Customs, Excise and Gold (Control) Appellate Tribunal to prepare a statement of the case concerning the application of Section 123 of the Customs Act, 1962. This was due to the absence of the alleged gold being found in the applicant's presence, possession, custody, or control.

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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.

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