2016 (2) TMI 854

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mprisonment and a fine of ₹ 10,000/-, with default clause. - Held that:- the value of the goods which have been brought to India from Sri Lanka by the appellant is assessed at ₹ 12,27,730/-, therefore, in our considered opinion, the provisions of Section 135(1)(a) of the Customs Act, 1962 are not attracted. Further, the conviction under Section 13(1)(a) also cannot be sustained as the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the judgment and order of reversal of the acquittal passed by the High Court of Judicature at Madras, Bench at Madurai, in Criminal Appeal No. 410/2002 is questioned before this Court by the appellant whereby the appellant is convicted for the offence punishable under Section 135(1)(a)(i) of the Customs Act, 1962 read with Section 13(1) of the Foreign Exchange Regulation Act, 1973 and sentence .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... currency to be brought from abroad to India, then only it will constitute an offence under the aforesaid provisions. None of these goods have been brought by the appellant from Sri Lanka to India on the alleged date of the occurrence, therefore, the finding of reversal recorded by the first appellate court is bad in law and is liable to be set aside. On this ground, the appeal is allowed and the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X