https://www.taxtmi.com/caselaws?id=245393 The term "tranships" in Section 23 of the Narcotic Drugs and Psychotropic Substances Act, 1985 was construed in context as confined to transhipment linked with import into India or export out of India. Reading the provision alongside the surrounding words and the parallel use of the same expression in Section 9(1)(a)(vii), the Court held that Section 23 applies only where the narcotic drug or psychotropic substance is involved in foreign-origin movement. On that construction, the respondent's conviction under Section 23 could not be sustained and the appeal was dismissed. en-us Tue, 25 Mar 2014 00:00:00 +0530 Wed, 26 Mar 2014 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245393 The term "tranships" in Section 23 of the Narcotic Drugs and Psychotropic Substances Act, 1985 was construed in context as confined to transhipment linked with import into India or export out of India. Reading the provision alongside the surrounding words and the parallel use of the same expression in Section 9(1)(a)(vii), the Court held that Section 23 applies only where the narcotic drug or psychotropic substance is involved in foreign-origin movement. On that construction, the respondent's conviction under Section 23 could not be sustained and the appeal was dismissed. Case-Laws Customs Tue, 25 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245393