PER: C J MATHEW

Don’t spend a dollar’s worth of time on a ten cent decision’ said Peter Turla and, while that, for all purposes, may well be the urging of the appellants with their submission that proceedings under customs law is extra-jurisdictional, we can hardly luxuriate in that simple a thesis to dispose off complexity wrought not just by extant law but also from the torturous contours of regulating the primary form of money. From the factual matrix on record, we perceive an elaborate tapestry woven by the investigation into foreign currency (equivalent of ₹ 81,01,421