Home Case Index All Cases Customs Customs + HC Customs - 2018 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 1480 - HC - CustomsSmuggling - Evasion of Customs Duty - offences under sections 132 and 135(1)(a) of the Customs Act - import of certain household items - Held that:- The petitioner, while working as the authorized representative of the co-accused Ms. Rosy Chawla, had smuggled certain goods having a total value of ₹ 8,30,000/- (approx.) into the country by omitting to declare/mis-declaring the same before the Customs Authorities. While the smuggled items in question belonged to Ms. Rosy Chawla, the only role admittedly attributable to the petitioner is that on the instructions of the said Ms. Rosy Chawla, he helped clear the customs formalities in respect thereof in India. The petitioner mis-declared the smuggled goods and stated on the relevant form that they were brought to India only on account of Ms. Rosy Chawla’s transfer of residence. However, during investigation, the said goods were discovered to be brand new purchases. It is, thus, apparent that the culpability of the petitioner is on the same if not lower footing as that of the co-accused Ms. Rosy Chawla. While affirming the order of conviction, subject to the petitioner depositing an additional fine of ₹ 25,000/-, the sentence awarded to him is reduced to the period already undergone and accordingly, his remaining sentence is waived - passport to be released.
|