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2016 (9) TMI 221 - KERALA HIGH COURT

2016 (9) TMI 221 - KERALA HIGH COURT - 2016 (339) E.L.T. 64 (Ker.) - 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 market value fixed by the Department was not in accordance with the then existing market value - Held that:- it is revealed from the records that the gold found in possession of th .....

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oper to grant an opportunity to both sides to adduce evidence regarding 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 to the appellate court. - Appeal allowed by way of remand - Crl. Rev. Pet. No. 3166 of 2008 - Dated:- 9-2-2016 - MR. B. SUDHEENDRA KUMAR J. Sri. S. Rajeev, Advocate for the Petitione .....

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Cochin Airport from Bombay. It is alleged that the petitioner imported 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 was adduced on the side of the revision petitioner. 4. When this matter has been taken up for hearing, the learned counsel for the revision petitioner has submitted that the market .....

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