TMI Blog2019 (11) TMI 1284X X X X Extracts X X X X X X X X Extracts X X X X ..... nce relating to any goods is the market price of which exceeds ₹ 1 crore. The wrist watch found in the possession of the applicant that has been seized by the AIU officer. The statement of the applicant u/s. 108 of the Customs Act has been recorded. Applicant alongwith application filed receipt Ex.A. of seized watch. It appears from the receipts, the value of watch is US $ 13,895.00 below ₹ 10 lakhs. Except say AIU has not filed any documentary evidence about the value of Wrist watch is ₹ 2,71,89,000/-, Therefore, primafacie receipt disclosed value of watch is below ₹ 10 lakhs - As per the provisions the good value below ₹ 1 crore imported by evading the tax, the offence punishable under this Act is bailable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AIU case is that on 16.10.2019, officers of Air Intelligence Unit, CSMI Airport on the basis of profiling, intercepted applicant holding Indian Passport No. L 6030571 who had arrived from Bangkok by Thai Smile Flight WE- 335 dated 15.10.2019. The personal search of the applicant resulted in the recovery of Wrist Watch Astronomia Solar Zodiac of brand Jacob and Co. valued at ₹ 1,84.07, 500/, The said watch was seized under panchnama. The said wrist watch has been imported by evasion of duty in contravention of the provisions of Customs Act, 1962 and other allied acts. Therefore, offence u/s 135(1) (a), 135 (1)(b) and 135 (1) (A) of the Customs Act 1962 has been registered against the applicant. He is arrested. Now he is in JC. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ints arise for my determination and my findings to them are as stated below for the following reasons. Points Findings 1. Whether the applicant is entitled for bail? ........Yes 2. What Order? ...As per final order. REASONS As to point nos.1 and 2. 8. Considered the submissions, it appears from the record the applicant is found travelling alongwith wrist watch worth ₹ 2,71,89,000/-. He is caught by AIU officer CSMI Airport. The said wrist watch has been brought by the applicant by non declarin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ieve are liable to confiscation under section 111 or section 113, as the case may be; or (c) attempts to export any goods which he knows or has reason to believe are liable to confiscation under section 113; or (d) Fraudulently avails of or attempts to avail of drawback or any exemption from duty provided under this Act, in connection with export of goods; he shall be punishable,- (i) in the case of an offence relating to, - (A) any goods the market price of which exceeds one crore of rupees; or (B) the evasion or attempted evasion of duty exceeding thirty lakh of rupees; or (C) such categories of prohibited goods as the Central Government may, b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Act; (ii) the fat that in any proceeding under this Act, other than a prosecution, the accused has been ordered to pay a penalty or the goods which are the subject matter of such proceedings have been ordered to be confiscated or any other action has been taken against him for the same act which constitutes the offence; (iii) the fact that the accused was not the principal offender and was acting merely as a carrier of goods or otherwise was secondary party to the commission of the offence; (iv) the age of the accused.] 9. It appears from the section, any person, in relation to any goods in any way mainly concerned in any fraudulent evasion or attempt at the evasion of any d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnection with RA No.249/2019 registered in AIU, CSMI Airport, CSMI, Mumbai under sections 135 (1)(a), 135 (1)(b) and 135 (1)(A) r/w. 104 of the Customs Act,1962 on his executing personal bond of ₹ 50,000/- (Rs. Fifty Thousand ) with one or two solvent sureties in the like amount. b. that applicant to attend AIU office, at C.S.M.I. Airport, Mumbai on every Monday between 11.00 a.m. to 02.00 p.m.till the completion of the investigation. c. that applicant shall make himself available for interrogation by AIU officer as and when required under written intimation until further orders; d. that applicant shall not directly or indirectly make any inducement, threat or promise to any other person ..... X X X X Extracts X X X X X X X X Extracts X X X X
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