https://www.taxtmi.com/caselaws?id=261458 The High Court upheld the conviction of the petitioner under Sections 132 and 135(1)(a) of the Customs Act for smuggling gold and goods. The court found no procedural irregularities or errors in the lower courts' judgments, affirming the concurrent findings of facts. Emphasizing the importance of admissible evidence and proper exercise of revisional jurisdiction, the High Court dismissed the revision petition, directing the petitioner to serve the imposed imprisonment term. The judgment highlighted the significance of addressing manifest illegality to prevent miscarriage of justice, ultimately upholding the lower courts' decisions. en-us Tue, 30 Jun 2015 00:00:00 +0530 Mon, 13 Jul 2015 06:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261458 The High Court upheld the conviction of the petitioner under Sections 132 and 135(1)(a) of the Customs Act for smuggling gold and goods. The court found no procedural irregularities or errors in the lower courts' judgments, affirming the concurrent findings of facts. Emphasizing the importance of admissible evidence and proper exercise of revisional jurisdiction, the High Court dismissed the revision petition, directing the petitioner to serve the imposed imprisonment term. The judgment highlighted the significance of addressing manifest illegality to prevent miscarriage of justice, ultimately upholding the lower courts' decisions. Case-Laws Customs Tue, 30 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261458