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2019 (11) TMI 1284 - DSC - CustomsGrant of Bail - offence punishable u/s.135 (1)(a), 135 (1)(b) and 135 (1) (A) r/w. 104 of the Customs Act 1962 - smuggling - valuable wrist watches brought from Bangkok - case of Revenue is that the said wrist watch has been brought by the applicant by non declaring and evading the custom duty chargeable on it - HELD THAT:- Section 135 of Customs Act states that any person, in relation to any goods in any way mainly concerned in any fraudulent evasion or attempt at the evasion of any duty chargeable thereon shall be punished with imprisonment for a term which may extend to seven years and with fine. In the case of offence relating to any goods is the market price of which exceeds ₹ 1 crore. The wrist watch found in the possession of the applicant that has been seized by the AIU officer. The statement of the applicant u/s. 108 of the Customs Act has been recorded. Applicant alongwith application filed receipt Ex.A. of seized watch. It appears from the receipts, the value of watch is US $ 13,895.00 below ₹ 10 lakhs. Except say AIU has not filed any documentary evidence about the value of Wrist watch is ₹ 2,71,89,000/-, Therefore, primafacie receipt disclosed value of watch is below ₹ 10 lakhs - As per the provisions the good value below ₹ 1 crore imported by evading the tax, the offence punishable under this Act is bailable. Since 16.10.2019 he is in JC. In such circumstances, there is no need to keep the applicant behind bar. The applicant Kavinkumar Chandresh Mehta shall be released on bail subject to conditions imposed - application allowed in part.
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