https://www.taxtmi.com/caselaws?id=281844 The High Court overturned the respondent's acquittal under Section 135 of the Customs Act, convicting and sentencing the respondent to three months of rigorous imprisonment. The Court upheld the validity of the sanction for prosecution under Section 137, reasoned the reasonable belief for the search warrant under Section 105, emphasized the burden of proof under Section 123, and deemed statements recorded under Sections 107 and 108 admissible. The judgment highlights the importance of correctly applying legal provisions in Customs Act cases, including the need for valid sanctions, reasonable beliefs for search warrants, and proper burden of proof considerations. en-us Wed, 28 Feb 1990 00:00:00 +0530 Tue, 09 Jul 2019 12:47:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281844 The High Court overturned the respondent's acquittal under Section 135 of the Customs Act, convicting and sentencing the respondent to three months of rigorous imprisonment. The Court upheld the validity of the sanction for prosecution under Section 137, reasoned the reasonable belief for the search warrant under Section 105, emphasized the burden of proof under Section 123, and deemed statements recorded under Sections 107 and 108 admissible. The judgment highlights the importance of correctly applying legal provisions in Customs Act cases, including the need for valid sanctions, reasonable beliefs for search warrants, and proper burden of proof considerations. Case-Laws Indian Laws Wed, 28 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281844