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1 - 10 of 18 (0.25 seconds)Section 110 in The Customs Act, 1962 [Entire Act]
Section 14 in The Customs Act, 1962 [Entire Act]
Section 124 in The Customs Act, 1962 [Entire Act]
Section 113 in The Customs Act, 1962 [Entire Act]
Section 110A in The Customs Act, 1962 [Entire Act]
Section 75 in The Customs Act, 1962 [Entire Act]
Section 50 in The Customs Act, 1962 [Entire Act]
Sheo Nath Singh vs Appellate Assistant Commissioner ... on 12 August, 1971
In Sheo Nath Singh v/s CIT9, the Supreme Court
observed that the belief must be that of an honest and reasonable
person based upon reasonable grounds and the officer should act
on direct or circumstantial evidence and not on mere suspicion,
gossip or rumour. The relevant paragraph is reproduced below -