https://www.taxtmi.com/caselaws?id=221938 The court affirmed the trial court's order and charge framed against the petitioner and co-accused under Section 135 (1) (a) of the Customs Act, 1962, based on evidence linking the petitioner to smuggled goods valued at Rs. 60,77,000. The court emphasized the admissibility of statements under Section 108 of the Customs Act and the need for a thorough trial process to establish the petitioner's connection with the offence. The revision petition was dismissed, highlighting the importance of a comprehensive trial to fairly assess evidence and determine culpability without prejudicing either party. en-us Tue, 02 Apr 2013 00:00:00 +0530 Mon, 25 May 2015 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221938 The court affirmed the trial court's order and charge framed against the petitioner and co-accused under Section 135 (1) (a) of the Customs Act, 1962, based on evidence linking the petitioner to smuggled goods valued at Rs. 60,77,000. The court emphasized the admissibility of statements under Section 108 of the Customs Act and the need for a thorough trial process to establish the petitioner's connection with the offence. The revision petition was dismissed, highlighting the importance of a comprehensive trial to fairly assess evidence and determine culpability without prejudicing either party. Case-Laws Customs Tue, 02 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221938