https://www.taxtmi.com/caselaws?id=45123 The court dismissed the petitioner's contentions regarding the absence of charges or findings related to smuggling and knowledge of smuggling, the applicability of the presumption under Section 123 of the Customs Act, and the evasion of duty. It upheld the lower courts' decisions, confirming the petitioner's conviction and one-year sentence of rigorous imprisonment under Section 135(1)(b) of the Customs Act. The criminal revision case was dismissed, affirming the legality and correctness of the lower courts' judgments. en-us Fri, 29 Jul 1977 00:00:00 +0530 Thu, 08 Jul 2010 14:30:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45123 The court dismissed the petitioner's contentions regarding the absence of charges or findings related to smuggling and knowledge of smuggling, the applicability of the presumption under Section 123 of the Customs Act, and the evasion of duty. It upheld the lower courts' decisions, confirming the petitioner's conviction and one-year sentence of rigorous imprisonment under Section 135(1)(b) of the Customs Act. The criminal revision case was dismissed, affirming the legality and correctness of the lower courts' judgments. Case-Laws Customs Fri, 29 Jul 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45123