Gurcharan Singh vs Directorate Of Revenue Intelligence

The Supreme Court upheld the dismissal of an application under Section 482 of the Code of Criminal Procedure, affirming the applicability of Sections 132 and 135 of the Customs Act, 1962 in a case involving conspiracy to export over-invoiced inferior quality garments. The Court ruled that the amendment to Section 135 in 2003 was clarificatory and had retrospective effect, thus allowing prosecution under the amended provisions. The appeal was dismissed, confirming the High Court's interpretation of the law and the validity of the complaint against the accused.