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2014 (7) TMI 1139 - DELHI HIGH COURTFalse declaration – Evasion of Duty – Vide impugned judgment respondent stood acquitted under Section 132 and Section 135(1)(a) of Customs Act, 1962 – Held that :- Accused was intercepted by PW-1 and was asked whether he had any gold or silver items to which he again replied in negative though Metal detector gave positive indication –PW-2 was formal witness and had served summons to accused and had recorded his statement under Section 108 –This statement was in handwriting of respondent himself and by no stretch of imagination can it be said to be coerced statement as it was running into six pages where certain personal information was disclosed – Defence of respondent that he was eager to pay duty but was not allowed to do so was wholly mala fide – Conviction order thus was justified – Sentence already undergone by respondent, would be sentence to be suffered by him – Decided in favour of Appellant.
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