https://www.taxtmi.com/caselaws?id=45144 A statutory import restriction on gold, deemed by Section 23A of the Foreign Exchange Regulation Act to operate under the Sea Customs Act, attracted Section 167(81) for fraudulent breach, and a conspiracy to evade that restriction was punishable under Section 120B. The evidence was found to disclose one continuing smuggling conspiracy despite changes in routes and participants, and non-disclosure of certain cable material caused no failure of justice because it was irrelevant to the defence. Refusal to issue commission and to recall a witness was justified. Accomplice evidence required independent corroboration: convictions of four appellants were sustained, while two were acquitted for lack of safe corroboration. en-us Mon, 31 Mar 1969 00:00:00 +0530 Tue, 01 Aug 2017 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45144 A statutory import restriction on gold, deemed by Section 23A of the Foreign Exchange Regulation Act to operate under the Sea Customs Act, attracted Section 167(81) for fraudulent breach, and a conspiracy to evade that restriction was punishable under Section 120B. The evidence was found to disclose one continuing smuggling conspiracy despite changes in routes and participants, and non-disclosure of certain cable material caused no failure of justice because it was irrelevant to the defence. Refusal to issue commission and to recall a witness was justified. Accomplice evidence required independent corroboration: convictions of four appellants were sustained, while two were acquitted for lack of safe corroboration. Case-Laws Customs Mon, 31 Mar 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45144