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2008 (3) TMI 415 - HC - CustomsProcecution- The appellant was prosecuted for contravention of Section 111(d)(l)(m) of the Customs Act, 1962. He has been acquitted. The prosecution was in respect of the contents of the container imported by the Respondent. He had declared that it contains household goods worth about Rs. 94,000/-. However, when opened it was found to contain the goods worth approximately Rs.12 Lacs in contravention as such Mobile Phones, Perfumes, Camera etc. The respondent had no licence for import under the Foreign Trade (Development and Regulation) Act, 1992. Held that- appeal is set aside and the matter is remanded back to the Trial Court for a fresh decision in accordance with law. All the contentions of both the parties are left open. Criminal appeal disposed of accordingly.
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