https://www.taxtmi.com/caselaws?id=288016 The Supreme Court allowed the appeals, setting aside the High Court's orders, restoring the Presidency Magistrate's orders, and confirming the sentences on the respondents. The Court held that Section 167(81) of the Sea Customs Act, 1878 applies to individuals dealing with smuggled goods after the smuggling process, requiring both knowledge and intent. The Court emphasized that the penal provisions extend to third parties involved in such dealings, beyond those directly engaged in smuggling activities. en-us Tue, 05 Oct 1965 00:00:00 +0530 Thu, 14 May 2020 11:00:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288016 The Supreme Court allowed the appeals, setting aside the High Court's orders, restoring the Presidency Magistrate's orders, and confirming the sentences on the respondents. The Court held that Section 167(81) of the Sea Customs Act, 1878 applies to individuals dealing with smuggled goods after the smuggling process, requiring both knowledge and intent. The Court emphasized that the penal provisions extend to third parties involved in such dealings, beyond those directly engaged in smuggling activities. Case-Laws Indian Laws Tue, 05 Oct 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288016