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2015 (8) TMI 674 - HC - CustomsEvasion or Attempted evasion of duty – Bail Application was filed by accused-petitioner in respect of Case filed for offences under Sections 132 and 135 (1) (i) (A) and (B) of Customs Act, 1962 – Whether goods imported on previous occasion without declaration and paying customs duty can be clubbed with present goods which were imported without declaration and without paying customs duty – Held that:- Each petitioner was examined and his statement was recorded by empowered gazetted officer and each of petitioner admitted that on previous several occasions consignments of gold were brought by him into India from place outside India without declaration and without paying customs duty upon them – Words “any goods” used in provision of act includes not only goods which were seized and confiscated by competent authority, but those goods also which escaped from seizure and confiscation – Therefore offence under Section 135 for evasion or attempted evasion of duty must be treated to be continuous offence until customs duty was paid upon goods which were imported without payment – Each of the petitioner should be treated to have attempted evasion of duty not only on present consignment of gold, but also for evasion of duty on import of gold on previous several occasions – As market price of gold imported exceeds one crore of rupees and value of customs duty attempted to be evaded exceeds fifty lakh of rupees, thus offence committed was non-bailable offence and were not entitled to be released on bail – Decided against Applicant.
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