GURCHARAN SINGH vs DIR. OF REV. 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. The Court ruled that the amendments made to Section 135 in 2003 were clarificatory and had retrospective effect, thus allowing prosecution for duty drawback claims. The Court found that the allegations against the appellant and others disclosed an offence under Section 135, rejecting the argument that the amendment created a new type of offence.