Supreme Court of India
Gurcharan Singh v. Directorate of Revenue Intelligence
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1 Supreme Court bench has cited this judgment.
From the headnote
Customs Act, 1962: s.135 - Floating of fictitious firms with intention to obtain duty drawback- Cognizance of offence c taken under s. 135 - High Court refused to quash proceedings under s.482 of the Code - Correctness of- Held: Correct as allegation made in complaint prima facie disclosed offence under s.135 - Code of Criminal Procedure, 1973 - s.482. Accused No. 5 was a Customs Officer. He floated various firms in false and fictitious names. claim for duty drawback amount was made for alleged export of readymade garments by the said firms under certain ~ .. ' assumed names to the extent of
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