kilograms on 11th February 2007, at about 12.10 hours. He
was attempting to export the same to the United Kingdom
in furtherance of the conspiracy ... conscious possession of 2.690 kilogram
of hashish/charas and was attempting to export it to Manchester
in United Kingdom.
8 Now let us examine whether
goods was not in contravention of the Import and Export Order
1955, Import and Export (Control), Act, 1947. Hence, the goods
were not liable ... basis that the person
making or abeting or attempting to make any export or import in
1 Excise Law Times-577
2 1983(13) Excise
duty of a customs house agent is to render
assistance in the export and import business at the port and
the purpose ... account of some acts of the customs broker in an attempt
to prolong the inquiry beyond the prescribed period and in
such case, the delay
duty of a customs house agent is to render
assistance in the export and import business at the port and
the purpose ... account of some acts of the customs broker in an attempt
to prolong the inquiry beyond the prescribed period and in
such case, the delay
duty of a customs house agent is to render
assistance in the export and import business at the port and
the purpose ... account of some acts of the customs broker in an attempt
to prolong the inquiry beyond the prescribed period and in
such case, the delay
that such alteration or attempt has been
made."
Perusal of Section 21 would reveal that any alteration or
attempt of any alteration ... denatured spirit when he has reason to believe
that such alteration or attempt has been made to alter the
denatured spirit
duty of a customs house agent is to render
assistance in the export and import business at the port and
the purpose ... account of some acts of the customs broker in an attempt
to prolong the inquiry beyond the prescribed period and in
such case, the delay
duty of a customs house agent is to render
assistance in the export and import business at the port and
the purpose ... account of some acts of the customs broker in an attempt
to prolong the inquiry beyond the prescribed period and in
such case, the delay
Apex Court by judgment delivered on 08.03.2017 in
Eurotex Industries and Exports Limited and Another V/s.
State of Maharashtra and Anr.3 has approved ... statue book from 1.04.2005.
20 The appellant has attempted to make a distinction
between a pioneer unit and a non-pioneer unit under
duty of a customs house agent is to render
assistance in the export and import business at the port and
the purpose ... account of some acts of the customs broker in an attempt
to prolong the inquiry beyond the prescribed period and in
such case, the delay
