https://www.taxtmi.com/caselaws?id=35252 Prosecution under Sections 135 and 132 of the Customs Act requires material showing the accused's direct statutory involvement in the prohibited act or in making, signing, using, or causing false customs documents to be used. On the record, the petitioner's role was limited to incidental assistance such as suggesting a CHA and visiting the customs office, with no evidence of participation in the export business or in any false declaration. The complaint also fell beyond the one-year limitation applicable to the offence under Section 132 as framed at the relevant time. The criminal proceedings were therefore unsustainable and liable to be quashed. en-us Fri, 22 Jan 2010 00:00:00 +0530 Wed, 07 Jul 2010 19:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35252 Prosecution under Sections 135 and 132 of the Customs Act requires material showing the accused's direct statutory involvement in the prohibited act or in making, signing, using, or causing false customs documents to be used. On the record, the petitioner's role was limited to incidental assistance such as suggesting a CHA and visiting the customs office, with no evidence of participation in the export business or in any false declaration. The complaint also fell beyond the one-year limitation applicable to the offence under Section 132 as framed at the relevant time. The criminal proceedings were therefore unsustainable and liable to be quashed. Case-Laws Customs Fri, 22 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35252