https://www.taxtmi.com/caselaws?id=41802 The High Court held that the Chief Judicial Magistrate erred in discharging the respondents as a prima facie case of preparation to export silver in contravention of the Customs Act was established. The case was remanded to a different Judicial Magistrate for further proceedings to avoid bias from the previous discharge order. The court emphasized the need to establish both preparation and intent to carry out the offense, noting the relevance of Section 138A in inferring a culpable mental state. en-us Wed, 20 Feb 1985 00:00:00 +0530 Mon, 07 Jun 2010 11:35:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41802 The High Court held that the Chief Judicial Magistrate erred in discharging the respondents as a prima facie case of preparation to export silver in contravention of the Customs Act was established. The case was remanded to a different Judicial Magistrate for further proceedings to avoid bias from the previous discharge order. The court emphasized the need to establish both preparation and intent to carry out the offense, noting the relevance of Section 138A in inferring a culpable mental state. Case-Laws Customs Wed, 20 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41802