With Respect To Such Goods - Definition - Law Dictionary Home Dictionary Definition with-respect-to-such-goods

Definition :

With respect to such goods, the expression 'with respect of such goods'had obviously to be used at the end of the s. because the second and third parts of the s. start with the words 'if any person is in relation to any goods...... knowingly concerned in any fraudulent evasion or attempt at evasion'. The words 'such goods' have clearly reference to 'any goods' at the commencement of the s. These words are not descriptive of the kind of goods to which the first part of the s. is applicable, Assistant Collector of Customs (Prevention) v. Babu Miya Sheikh Imam, AIR 1983 SC 974: (1983) 3 SCR 500: (1983) 3 SCC 447. [Customs Act, 1962, s. 135 (i)(a) (ii)]