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1994 (3) TMI 90 - SC - CustomsWhether on basis of the recovery, the appellant can be held to be guilty for an offence under Section 135(1)(a)of the Customs Act ? Held that:- The prosecution has established that the appellant was concerned in an attempt at evasion of duty under the provisions of the Act, as such committed the offence under first part of Section 135(1)(a) of the Act. He was also concerned in evasion of the prohibition imposed by sub-section (2) of Section 11J of the Act, by not having delivered to the proper officer, an intimation containing the particulars of the place, where the silver ingots, in such a huge quantity were to be kept and stored, as such he committed the offence even under the second part of Section 135(1)(a) of the Act. The very fact that 3,274.98 kgs. of silver ingots worth more than rupees 18 lakhs had been kept buried near the well in the garden, leads to irresistible conclusion that the said silver ingots had not been kept or stored in normal course of business. Appeal dismissed.
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