https://www.taxtmi.com/caselaws?id=46258 Anticipatory bail in a customs prosecution was refused where the allegations involved creation of dummy firms, false declarations, blank cheques, and fraudulent duty drawback claims through export transactions. The Court stated that Section 135 of the Customs Act, 1962 applies to fraudulent evasion of duty or prohibition, with liability operating in addition to confiscation, penalty, and recovery proceedings under Section 142 and the Drawback Rules. It also noted that misdeclaration of export value may engage the customs and foreign exchange prohibitory regime. On the prima facie material, including handwriting evidence, and the need for custodial interrogation, pre-arrest protection was declined. en-us Thu, 15 Feb 2001 00:00:00 +0530 Fri, 16 Jul 2010 17:20:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46258 Anticipatory bail in a customs prosecution was refused where the allegations involved creation of dummy firms, false declarations, blank cheques, and fraudulent duty drawback claims through export transactions. The Court stated that Section 135 of the Customs Act, 1962 applies to fraudulent evasion of duty or prohibition, with liability operating in addition to confiscation, penalty, and recovery proceedings under Section 142 and the Drawback Rules. It also noted that misdeclaration of export value may engage the customs and foreign exchange prohibitory regime. On the prima facie material, including handwriting evidence, and the need for custodial interrogation, pre-arrest protection was declined. Case-Laws Customs Thu, 15 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46258