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1983 (7) TMI 47 - SC - CustomsWhether a case falls within any one part or not of the offence under Section 135(1)(a)(ii)? Held that:- Where goods are chargeable to duty and any person is knowingly concerned in any fraudulent evasion or attempt at evasion of such duty, the case would fall within the first part of the section, but where there is a prohibition imposed with respect to any goods under the Customs Act, 1962 or any other law for the time being in force, then, irrespective of whether duty is chargeable on such goods or not, any person knowingly concerned in any fraudulent evasion or attempt at evasion of such prohibition, would clearly be covered by the second or third part as the case may be. Here there was clearly a prohibition on export of silver without a licence, imposed by the Export Trade Control Order, 1668 issued under Section 3 of the Imports and Exports (Control) Act, 1947 and on the facts established by the prosecution-facts which could not be and were not disputed-the accused were knowingly concerned in fraudulent evasion or attempt at evasion of such prohibition on export of silver and their case was therefore plainly and indubitably covered by the third part of Section 135(1)(a)(ii). The learned single Judge of the High Court was consequently in error in taking the view that the accused were not guilty of the offence charged under Section 135(1)(a)(ii). Allow these appeals preferred by the Assistant Collector of Customs, set aside the Order of acquittal passed by the learned single Judge of the High Court and restore the Order passed by the Additional Chief Presidency Magistrate convicting the accused under Section 135(1)(a)(ii) of the Customs Act, 1962 and sentencing them to various terms of imprisonment and fine.
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