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2016 (9) TMI 675 - HC - CustomsSmuggling of gold - section 135(1)(a) of the Customs Act, 1962 - inspection of goods declared - silver bricks contained gold - statements made under Section 108 of Customs Act, 1962 - Whether sanction Ex.PW-1/B granted by the Commissioner of Customs was proved given that the sanctioning authority was not examined as a witness? - Held that:- the case of Directorate of Revenue Intelligence Vs. Mohd. Anwar [2010 (10) TMI 366 - DELHI HIGH COURT ] is relied upon. Even though the sanctioning authority has not been examined, it has been proved through the testimony of R.K.Duwan, Inspector, ICD, PW-1 that the sanction Ex.PW1/B had been duly accorded by the sanctioning authority. Whether the retraction of the accused persons were placed before the sanctioning authority at the time of grant of sanction? - Held that: - whether the sanction was granted by the Commissioner of Customs after due application of mind was a matter of evidence and was not relevant at the stage of framing of the charge - contention of accused could not be accepted. Whether a prima-facie case of commission of offence under Section 135(1)(a) of the Customs Act, 1962 was made out against A-2 to A-5? - Held that: - Section 135(1)(a) of the Customs Act, 1962 provides that any person ‘knowingly in any way concerned’ in the evasion of payment of duty would be liable under the section - the order discharging A-1 and A-2 has been set aside while upholding the same qua A-3 to A-5. Petition dismissed - decided against petitioner.
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