https://www.taxtmi.com/caselaws?id=332414 At the charge stage, sanction for prosecution may be proved from the record as a public document without examining the sanctioning authority, provided it shows competent approval after due application of mind; objections based on non-production of retraction statements go to evidentiary appreciation and do not negate sanction at that stage. For Section 135(1)(a) of the Customs Act, a prima facie case depends on material showing the accused was knowingly concerned in the import, movement, or abetment of smuggled goods. Recovery of undeclared gold and supporting statements can sustain such a case against some accused, but mere post-import handling or later involvement is insufficient. en-us Wed, 07 Sep 2016 00:00:00 +0530 Fri, 18 Nov 2016 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332414 At the charge stage, sanction for prosecution may be proved from the record as a public document without examining the sanctioning authority, provided it shows competent approval after due application of mind; objections based on non-production of retraction statements go to evidentiary appreciation and do not negate sanction at that stage. For Section 135(1)(a) of the Customs Act, a prima facie case depends on material showing the accused was knowingly concerned in the import, movement, or abetment of smuggled goods. Recovery of undeclared gold and supporting statements can sustain such a case against some accused, but mere post-import handling or later involvement is insufficient. Case-Laws Customs Wed, 07 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332414