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Veettil Narayanan Achari Hari Versus Assistant Collector of Customs, Cochin

2016 (9) TMI 221 - KERALA HIGH COURT

Challenge to conviction and sentence order passed by the courts below under Section 135(1)(i) of the Customs Act, 1962 - import of 560.32 gram of gold from abroad without remitting the duty and filing false declaration - petitioner submitted that the .....

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0%. The market value of the gold would, no doubt, vary with the purity of the gold. What was the yardstick taken by PW1 to ascertain the market value of the gold involved in this case is not revealed from the evidence on record. Apart from the oral e .....

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ng the market value of the gold involved in this case during the relevant period. For the said reason, I am inclined to set aside the conviction and sentence passed by the appellate court under Sec. 135(1)(i) of the Customs Act and remit the matter t .....

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accused in C.C. No. 45 of 1993 on the files of the Court of the Addl. Chief Judicial Magistrate, Economic Offence, Ernakulam, filed this Revision Petition challenging the concurrent finding of conviction and sentence passed by the courts below under .....

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d the above said gold having a total market value of 2,32,003/- from abroad without remitting the duty and filing false declaration. 3. Before the trial Court, PW1 to PW8 were examined and Exts. P1 to P11 were marked for the prosecution. No evidence .....

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sting market value and in the said circumstances, the learned counsel has pleaded for bringing his case within the ambit of Section 135 (1) (ii) of the Customs Act. The evidence of PW1 would show that he ascertained the market value from the newspape .....

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ld was far less than what was shown by the Department and in the said circumstances, the learned counsel has pleaded for granting opportunity for producing evidence in this regard. It is revealed from the records that the gold found in possession of .....

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case is not revealed from the evidence on record. Apart from the oral evidence of PW1, there is absolutely no material before the court to prove the market value of the gold involved in this case. In the said circumstances, I am of the view that it i .....

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