https://www.taxtmi.com/caselaws?id=42670 Prosecution under customs penal provisions requires proof of the statutory ingredients, including mens rea and an overt act showing evasion or smuggling; mere detention of goods in the customs area, prior declaration at the red channel, or an offer to pay duty was insufficient to establish Section 135 of the Customs Act. The material also failed to disclose an offence under Section 5 of the Imports and Exports (Control) Act, 1947 because the relevant import control order or operative restriction was not placed on record. In the absence of these foundational facts, discharge was justified and the prosecution case could not be sustained. en-us Wed, 29 Nov 1989 00:00:00 +0530 Sat, 12 Jun 2010 15:39:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42670 Prosecution under customs penal provisions requires proof of the statutory ingredients, including mens rea and an overt act showing evasion or smuggling; mere detention of goods in the customs area, prior declaration at the red channel, or an offer to pay duty was insufficient to establish Section 135 of the Customs Act. The material also failed to disclose an offence under Section 5 of the Imports and Exports (Control) Act, 1947 because the relevant import control order or operative restriction was not placed on record. In the absence of these foundational facts, discharge was justified and the prosecution case could not be sustained. Case-Laws Customs Wed, 29 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42670