Point of interception of goods is an important evidence in Customs
Last updated: 25 June 2021
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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Bimal Jain
Published in Custom
Views : 142
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