Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2015 (9) TMI 339

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... all not be considered as special and adequate reasons for awarding sentence of imprisonment for term of less than one year – Applicant No. 2 has undergone surgery and had filed medical papers before Court – Considering his ill-health and sentence already suffered, appellant-2 has made out case for imprisonment of sentence less than one year – Appellants have already suffered jail sentence of about 20 months, in such circumstances their jail sentence reduced up to 20 months – Decided partially in favour of Appellants. - Criminal Revision No. 515 of 2013 - - - Dated:- 16-10-2014 - Jarat Kumar Jain, J. Shri Sumeet Samvatsar and Mitesh Jain, Counsels, for the Appellant. Shri Abhishek Tugnawat, Counsel, for the Respondent. ORDE .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ther disclosed that about 62 foreign marked origin silver slabs were kept in the premises of Narsingh Mandir at Amjhera. Custom Officers have immediately went to the Manawar and they search the premises of Ritesh Udhyog in presence of Damodar Khandelwal who is the owner of premises. After search 15 silver slabs of foreign origin - 541.408 kg along with 56 cotton bags containing sliver chaurasas, slabs weighing 834.082 kg were recovered and seized. Similarly on the search of Narsingh Mandir 62 silver slabs weighing 2197.325 kg were seized. On completion of investigation, the Assistant Collector (Prevention), Customs and Central Excise, Indore, filed a complaint which was registered as Criminal Case No. 18/94 against the nine persons for pros .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he parties, I have gone through the record. There is ample evidence on record that the applicants were smuggling the foreign origin silver slabs and thus they have contravented provisions of import (control) order No. 17/55, dated 7-12-55 issued under Sections 3 4 Import Export (Control) Act, 1947 read with Section 11 of Customs Act, 1962 and invoking the provisions of Section 111(d) and Section 115 read with Section 112 of the Act. Thus the conviction of the applicants under Section 135 of Customs Act, 1962 is based on proper appreciation of evidence, therefore, the conviction recorded by the Courts below is hereby maintained. 7. Now I have considered about the sentence of applicants. For the offence under Section 135 of Customs Act .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates