TaxTMI 
TaxTMI 
2011 (2) TMI 67
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....etition has assailed order dated 13th April, 2010 whereby the learned ACMM exercised power under Section 67 of IPC and sentenced the Commissioner of Customs to imprisonment for a period of six months for non-payment of cost of Rs. 23,307/-. 2. Section 67 of IPC reads as under: "Section 67. Imprisonment for non-payment of fine when offence punishable with fine only -If the offence be punis....
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.... an appropriate term, as provided in the Section. The maximum sentence is six months. 3. In the present case, the learned ACMM was conducting trial. During trial an adjournment was sought by the by the counsel/Special Public Prosecutor for the State. The learned ACMM imposed costs on the State to be reimbursed to the accused on the ground that accused had to come from Mumbai to attend the proceed....
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.... see whether the adjournment was being sought for reasonable grounds or not. If the adjournment is sought on unreasonable grounds, appropriate cost can be imposed to discourage seeking of adjournments and cost has to be deposited with the State and it cannot be given to the accused. 6. The learned ACMM could not have resorted to Section 67 of IPC for recovery of cost. When procedure is prescribed....