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2016 (2) TMI 854 - SUPREME COURT

2016 (2) TMI 854 - SUPREME COURT - 2016 (332) E.L.T. 34 (SC) - Possession of old, silver, precious stone or foreign currency - 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 - sentenced to undergo two months rigorous imprisonment 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 ₹ .....

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rence, therefore, the finding of reversal recorded by the first appellate court is bad in law and is liable to be set aside. - Decided in favor of appellants. - Criminal Appeal No(s). 64/2010 - Dated:- 13-1-2016 - MR. V. GOPALA GOWDA AND MR. R.K. AGRAWAL, JJ For the Petitioner : Mr. P.R. Kovilan, Adv. And Mrs. Geetha Kovilan,Adv. For the Respondent : Mr. K. Radhakrishna, Sr. Adv., Mr. Abhay Kumar, Adv., Mr. T.M. Singh, Adv. And Mr. B. Krishna Prasad,Adv. ORDER The correctness of the judgment and .....

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