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Smuggling is an illegal transport, in particular across a border. In
smuggling taxes are avoided; or the goods themselves are illegal; or people
are transported to a place where they are not allowed to be. The offence of
importing prohibited articles, or of defrauding the revenue by the
introduction of articles without paying the duties chargeable upon them;
the fraudulent taking into a country, or out of it, merchandise which is
lawfully prohibited. ….. [perBrewer, J., in Dunbar vs. U.S., 156 U.S.
185, 15 Sup. Ct. 325.]
To prove a charge of smuggling it is essential to establish that the goods
in question were brought into Bangladesh in violation of any prohibition or
restriction imposed by or under any law or by evading customs duties or
other taxes. In the absence of any special mark of identification to brand
the cattle heads as Indian and similar cattle-heads being available in the
local market, the appellants cannot be held liable for smuggling – the
Special Powers Act, 1974; S. 25B. ….. [Kabil Mia and others vs. The
State, 14 BLD (HCD) 432]
Smuggling is punishable under section 156(8) of the Customs Act and
subsequently it ahs been made punishable under section 25B of the Special
Powers Act. ….. [Md. Shafi vs. The State, 14 BLD (HCD) 322]
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