Point of interception of goods is an important evidence in Customs

Last updated: 25 June 2021

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The Madras High Court has ruled that the Customs department cannot deny individuals access to crucial evidence, such as CCTV footage, that could prove their innocence. In a case involving seized gold and electronics, the court found that the department's failure to provide the CCTV footage meant an adverse inference must be drawn against them. This decision highlights the importance of the interception point as evidence and upholds the right to fair adjudication.

Court :
Madras High Court

Brief :
The Hon’ble High Court, Madras in Mohammed Haroon Shaik Mohammed v. the Additional Commissioner of Customs [WP (MD) Nos. 3917 & 3918 of 2020 and WMP (MD) No. 5459 of 2021 decided on April 26, 2020] held that the assessable person cannot be denied access to vital piece of evidence which can prove him innocent in the eyes of law by the department ('the Respondent'). Further, since this was not done, adverse inference must be necessarily drawn against the Respondent.

Citation :
WP (MD) Nos. 3917 & 3918 of 2020 and WMP (MD) No. 5459 of 2021 decided on April 26, 2020

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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