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2010 (1) TMI 31 - HC - CustomsProsecution under section 132 of the Customs Act, 1962 - a person who is neither exporter nor importer – whether merely suggesting name of CHA could lease to prosecution – whether visit of custom office for processing of documents, would lead ot prosecution – whether suggesting source of goods would lead to persecution – held that - that in the present case there is nothing to show that the petitioner made any false declaration or prepared false documents and, therefore, he is not liable to be prosecuted under Section 132 of the Customs Act. - In this case, moreover the complaint is barred by limitation inasmuch as as per the provision of Section 132 which existed at the relevant time the punishment which could have been imposed for violating Section 132 could have extended for a period of six months or with fine or with both and limitation in such a case as provided under Section 468 of the Cr.P.C. was only 1 year. In the present case, the complaint was filed by the respondent on 31.08.1998 whereas the incident in this case pertains to the year 1997 and, therefore, the complaint was admittedly barred by limitation. This has also been accepted by the learned counsel for the respondent during the course of arguments.
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