https://www.taxtmi.com/caselaws?id=332614 At the summoning stage in a prosecution under the Customs Act, the Magistrate must examine the complaint and supporting material only to see whether a prima facie case exists. The seizure memo, statements recorded under the Act, and allegations of contravention of Section 11 and offence under Section 135 were sufficient for that purpose. A defence based on lack of knowledge was held to be a matter for trial and not a ground to interfere with the summoning order at the threshold. The cited precedents were distinguished on their facts, and the summoning order was upheld. en-us Fri, 08 Jul 2016 00:00:00 +0530 Wed, 16 Nov 2016 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332614 At the summoning stage in a prosecution under the Customs Act, the Magistrate must examine the complaint and supporting material only to see whether a prima facie case exists. The seizure memo, statements recorded under the Act, and allegations of contravention of Section 11 and offence under Section 135 were sufficient for that purpose. A defence based on lack of knowledge was held to be a matter for trial and not a ground to interfere with the summoning order at the threshold. The cited precedents were distinguished on their facts, and the summoning order was upheld. Case-Laws Customs Fri, 08 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332614