GIRDHARILAL GUPTA & ANR. vs D. N. MEHTA, COLLECTOR OF CUSTOMS & ANR.

The Supreme Court held that the search conducted by customs authorities did not require corroboration, as the evidence from the search, including account slips and cash books, was sufficient under Section 8(2) and Section 23B of the Foreign Exchange Regulation Act, 1947. The Court clarified that a partner in charge of a firm is liable under Section 23C(1) unless they prove ignorance of the contravention and diligence to prevent it. The High Court's conviction of the appellants was upheld, establishing that the partner's control over business operations implicates them in violations of the Act.