An offence by the Customs Officer while on duty - Whether the provisions of customs act protect hem from Initiation of criminal proceedings under section 135 of the Customs Act, 1962 https://www.taxtmi.com/news?id=359 Allegations that a customs officer and others used fictitious firms to claim duty drawback on over invoiced exports and made corroborative statements raised charges under the amended evasion provision which criminalises knowing participation in fraudulent evasion, dealing in goods liable to confiscation, and attempted export of such goods; on a prima facie consideration the court found the complaint discloses an offence and refused to quash proceedings. en-us Mon, 14 Apr 2008 22:12:00 +0530 Fri, 22 Aug 2025 17:31:00 +0530 TaxTMI RSS Generator An offence by the Customs Officer while on duty - Whether the provisions of customs act protect hem from Initiation of criminal proceedings under section 135 of the Customs Act, 1962 https://www.taxtmi.com/news?id=359 Allegations that a customs officer and others used fictitious firms to claim duty drawback on over invoiced exports and made corroborative statements raised charges under the amended evasion provision which criminalises knowing participation in fraudulent evasion, dealing in goods liable to confiscation, and attempted export of such goods; on a prima facie consideration the court found the complaint discloses an offence and refused to quash proceedings. News - Mon, 14 Apr 2008 22:12:00 +0530 https://www.taxtmi.com/news?id=359