2011 (4) TMI 307 - ALLAHABAD HIGH COURT

Misdeclaration - Notification No. 40 CUS dated 6-6-1970 - It is also submitted that the accused-applicant in his statement recorded under Section 108 of the Customs Act in reply to Question No. 17 he has stated that earlier the firm M/s. Ruby Impex was in the name of Vicky Chawala and he was the authorized signatory and from the last year his son has transferred the firm in his name - The Live cartridges, blank cartridges and brass scrap are liable for confiscation under the provisions of the Customs Act, 1962 and Foreign Trade Policy 2009-2014 as the import of live cartridges is prohibited as per the Trade Policy of the Government of India, Para 2.32 of Handbook of Procedures Vol. 1 of Foreign Trade Policy 2009-2014 read with provisions at Sl. No. 83 of Schedule A (Prohibition of Imports into India) - Bail is rejected

since the accused-applicant is said to be a senior citizen aged about 75 years, therefore, the learned trial court is directed to conclude the trail expeditiously in accordance with law