https://www.taxtmi.com/caselaws?id=45138 Section 167(81) of the Sea Customs Act, 1878 was construed broadly: liability was not confined to the actual smuggler or importer, but extended to a person who knowingly acquires, keeps, carries or otherwise deals with prohibited or dutiable goods while the prohibition remains in force or duty remains unpaid, with intent to evade the prohibition or defraud revenue. An attempted purchase made under a prior arrangement, where the buyer went to complete the transaction for smuggled gold and was stopped by police, was treated as being concerned in dealing with prohibited goods. Where, however, the charge was narrowly framed as acquisition of possession at a specific time and place and that precise allegation was not proved, the acquittal could be sustained. en-us Tue, 05 Oct 1965 00:00:00 +0530 Tue, 19 Aug 2014 19:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45138 Section 167(81) of the Sea Customs Act, 1878 was construed broadly: liability was not confined to the actual smuggler or importer, but extended to a person who knowingly acquires, keeps, carries or otherwise deals with prohibited or dutiable goods while the prohibition remains in force or duty remains unpaid, with intent to evade the prohibition or defraud revenue. An attempted purchase made under a prior arrangement, where the buyer went to complete the transaction for smuggled gold and was stopped by police, was treated as being concerned in dealing with prohibited goods. Where, however, the charge was narrowly framed as acquisition of possession at a specific time and place and that precise allegation was not proved, the acquittal could be sustained. Case-Laws Customs Tue, 05 Oct 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45138