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2010 (8) TMI 206 - HC - CustomsProsecution absence of valid documents to prove valid import of the gold - Superintendent of customs seized the gold - he was acquitted for the offence under Section 132 of Customs Act, he was convicted and sentenced to imprisonment Held that - no reason to interfere with the conviction - Evidence establish possession of gold and without any valid - Revision fails and is dismissed
Issues:
1. Challenge to conviction and sentence under Section 135(1) of Customs Act, 1962. 2. Reduction of fine based on petitioner's financial condition. 3. Validity of conviction based on evidence of possession of gold. 4. Applicability of the sentence and fine considering the value of the seized gold. Analysis: 1. The revision petitioner, who was convicted and sentenced for an offence under Section 135(1) of the Customs Act, 1962, challenged the conviction and sentence initially before the Sessions court, which confirmed the conviction and sentence. The revision was filed challenging the decision of the Sessions court, leading to the current judgment for review. 2. The petitioner's counsel argued for a reduction in the fine imposed, citing the petitioner's poor financial condition. However, the court found no grounds to interfere with the conviction based on the evidence presented during the trial. 3. The prosecution's case revolved around the petitioner's arrival at the airport from Abudhabi, where he failed to declare possession of gold found in his baggage during customs clearance. The gold seized was verified to be of significant value, leading to the conviction under Section 135(1) of the Customs Act, 1962. 4. The court examined the sentence imposed by the Magistrate, which included a fine of Rs. 40,000, and found it appropriate considering the substantial value of the seized gold exceeding Rs. 4,00,000. The judgment upheld the conviction, finding it legally sound, and dismissed the revision while directing the execution of the sentence by the Additional Chief Judicial Magistrate, Economic Offences, Ernakulam.
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