https://www.taxtmi.com/caselaws?id=46032 A charge under Section 135(1)(b)(ii) of the Customs Act, 1962 cannot be sustained for seized medicines outside Section 123 unless the record contains prima facie material that they were smuggled goods. Foreign labels on the goods, by themselves, were held insufficient to support a charge of dealing with smuggled goods. The prosecution needed supporting material beyond a bare assertion of reasonable belief. On that basis, the framing of charge was found unjustified, the proceeding was quashed, and the seized goods were directed to be returned. en-us Wed, 10 Jan 1979 00:00:00 +0530 Thu, 15 Jul 2010 12:52:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46032 A charge under Section 135(1)(b)(ii) of the Customs Act, 1962 cannot be sustained for seized medicines outside Section 123 unless the record contains prima facie material that they were smuggled goods. Foreign labels on the goods, by themselves, were held insufficient to support a charge of dealing with smuggled goods. The prosecution needed supporting material beyond a bare assertion of reasonable belief. On that basis, the framing of charge was found unjustified, the proceeding was quashed, and the seized goods were directed to be returned. Case-Laws Customs Wed, 10 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46032