https://www.taxtmi.com/caselaws?id=41383 Section 135(1)(a)(ii) of the Customs Act, 1962 was interpreted as containing separate and independent limbs: the duty-evasion limb applies to goods chargeable to duty, while the prohibition limbs cover fraudulent evasion or attempted evasion of prohibitions under the Customs Act or any other law without requiring the goods to be dutiable. The phrase "with respect to such goods" was held to refer back to "any goods" and not to confine the prohibition limb. On the stated facts, export of silver without a licence breached the export control prohibition, and the persons concerned were covered by the provision; the conviction and sentence were restored. en-us Thu, 28 Jul 1983 00:00:00 +0530 Mon, 13 Apr 2015 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41383 Section 135(1)(a)(ii) of the Customs Act, 1962 was interpreted as containing separate and independent limbs: the duty-evasion limb applies to goods chargeable to duty, while the prohibition limbs cover fraudulent evasion or attempted evasion of prohibitions under the Customs Act or any other law without requiring the goods to be dutiable. The phrase "with respect to such goods" was held to refer back to "any goods" and not to confine the prohibition limb. On the stated facts, export of silver without a licence breached the export control prohibition, and the persons concerned were covered by the provision; the conviction and sentence were restored. Case-Laws Customs Thu, 28 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41383