https://www.taxtmi.com/caselaws?id=2660 The court dismissed the petition, holding that customs officers can be prosecuted under Section 135 of the Customs Act if involved in illegal activities. It ruled that fraudulent duty drawback claims were punishable under the unamended provisions of Section 135, with the 2003 amendment being clarificatory. en-us Thu, 25 Jan 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2660 The court dismissed the petition, holding that customs officers can be prosecuted under Section 135 of the Customs Act if involved in illegal activities. It ruled that fraudulent duty drawback claims were punishable under the unamended provisions of Section 135, with the 2003 amendment being clarificatory. Case-Laws Customs Thu, 25 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2660