https://www.taxtmi.com/caselaws?id=166945 The court found that the detenu's actions amounted to abetment of smuggling, not actual smuggling, as he facilitated the import by procuring Import Export Codes and clearing goods misdeclared as 'plastic parts of toys.' The detention order was quashed due to non-application of mind, and the detenu was ordered to be released unless required in another case. The court referenced legal precedents to support its conclusion, emphasizing that the detenu's role did not meet the definition of smuggling under relevant laws. en-us Wed, 08 Aug 2007 00:00:00 +0530 Tue, 30 Dec 2014 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166945 The court found that the detenu's actions amounted to abetment of smuggling, not actual smuggling, as he facilitated the import by procuring Import Export Codes and clearing goods misdeclared as 'plastic parts of toys.' The detention order was quashed due to non-application of mind, and the detenu was ordered to be released unless required in another case. The court referenced legal precedents to support its conclusion, emphasizing that the detenu's role did not meet the definition of smuggling under relevant laws. Case-Laws Customs Wed, 08 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166945