1979 (1) TMI 116 - HC - Customs

Summary

The High Court at Calcutta quashed a proceeding under Section 135 of the Customs Act, finding no prima facie evidence that seized medicines were smuggled goods. The court held that the charge against the petitioner was not justified as the seized goods did not fall under Section 123 of the Customs Act. The court set aside the lower court's order and ordered the seized goods to be returned to the petitioner.