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Showing contexts for: Customs Agent in A. T. Mydeen vs The Assistant Commissioner Customs ... on 29 October, 2021Matching Fragments
8. The Trial Court on 23.05.2008 delivered two separate judgments in both the cases i.e. C.C. Nos. 2 of 2003 and 4 of 2004 and recorded acquittal of all the accused on the following findings:
a) No evidence was shown to prove that the accused are Customs House Agents and they packed and kept the boxes and had an intention to attempt to export Sandal Wood, illegally to Singapore.
b) It was proved that the sandalwood had arrived at Tuticorin two months before and arrangements were made to cancel the shipping bill. Accordingly, it cannot be said that accused had an intention to evade the customs duty levied by the customs department by crossing the green gate and having escaped by wrong declaration contravening section 135 of the Customs Act.