https://www.taxtmi.com/caselaws?id=434037 Non-compliance with mandatory Customs Act search safeguards prevents reliance on the reverse burden applicable to lawfully seized goods. The person proposed to be searched must receive the statutory protection of being taken before a gazetted officer or magistrate, and the special Customs procedure prevails over general law in its occupied field. Failure to put material incriminating circumstances to the accused during examination under the Code of Criminal Procedure also denies an effective opportunity to explain the evidence and causes prejudice to the defence. Together, these defects render a conviction unsustainable, although confiscation of recovered articles may remain intact. en-us Fri, 10 Feb 2023 00:00:00 +0530 Thu, 16 Feb 2023 08:48:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434037 Non-compliance with mandatory Customs Act search safeguards prevents reliance on the reverse burden applicable to lawfully seized goods. The person proposed to be searched must receive the statutory protection of being taken before a gazetted officer or magistrate, and the special Customs procedure prevails over general law in its occupied field. Failure to put material incriminating circumstances to the accused during examination under the Code of Criminal Procedure also denies an effective opportunity to explain the evidence and causes prejudice to the defence. Together, these defects render a conviction unsustainable, although confiscation of recovered articles may remain intact. Case-Laws Customs Fri, 10 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434037