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Failure to Produce Witness or Mere Negligence Does Not Constitute Abetment Under Customs Act: Calcutta HC
Case Law Details
- Case Name
- B. R. B Roy Vs Commissioner of Customs (Preventive) Kolkata & Anr. (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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B. R. B Roy Vs Commissioner of Customs (Preventive) Kolkata & Anr. (Calcutta High Court)
Material Facts: On May 7, 2007, Directorate of Revenue Intelligence (DRI) officers intercepted trucks inside Haldia Dock carrying containers originating from Bhutan, route to Singapore via M/S Druk Wongden Export. Examination revealed prohibited Red Sanders wood and misdeclared white powder (declared as Talcum Powder under CTH 2526, falling under Chapter 33). Balmer Lawrie & Co. Ltd., a Government of India Undertaking, acted as the Custom House Agent (CHA) and cargo handler. B. R....
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