Intentionally, Voluntarily
It may be necessary to have a look at Section 133 of The Customs Act, 1962 which is analogous to Section 186 of The Indian Penal Code, 1860. In our considered opinion, the expression ‘intentionally’ used in Section 133 and the expression ‘voluntarily’ used in Section 186 connote the same meaning. Court while construing the […]
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