Point of interception of goods is an important evidence in Customs

Mohammed Haroon Vs Additional Director General (Madras High Court) The Hon’ble High Court, Madras in Mohammed Haroon vs. Additional Director General [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. Facts: Mohammed Haroon and Shaikh Mohammed (“the Petitioners”) are Indian Citizen...