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2018 (11) TMI 1480 - HC - CustomsSmuggling - Evasion of Customs Duty - offences under sections 132 and 135(1)(a) of the Customs Act - import of certain household items - Held that - The petitioner, while working as the authorized representative of the co-accused Ms. Rosy Chawla, had smuggled certain goods having a total value of ₹ 8,30,000/- (approx.) into the country by omitting to declare/mis-declaring the same before the Customs Authorities. While the smuggled items in question belonged to Ms. Rosy Chawla, the only role admittedly attributable to the petitioner is that on the instructions of the said Ms. Rosy Chawla, he helped clear the customs formalities in respect thereof in India. The petitioner mis-declared the smuggled goods and stated on the relevant form that they were brought to India only on account of Ms. Rosy Chawla s transfer of residence. However, during investigation, the said goods were discovered to be brand new purchases. It is, thus, apparent that the culpability of the petitioner is on the same if not lower footing as that of the co-accused Ms. Rosy Chawla. While affirming the order of conviction, subject to the petitioner depositing an additional fine of ₹ 25,000/-, the sentence awarded to him is reduced to the period already undergone and accordingly, his remaining sentence is waived - passport to be released.
Issues:
Setting aside the conviction order under sections 132 and 135(1)(a) of the Customs Act by Additional Sessions Judge, suspension of the substantive sentence, comparison of petitioner's role with co-accused, imposition of additional fine, reduction of sentence, release of passport. Analysis: The petitioner sought setting aside of the order dated 19.08.2002 passed by the Additional Sessions Judge, upholding his conviction under sections 132 and 135(1)(a) of the Customs Act by the Additional Chief Metropolitan Magistrate's order dated 09.04.2002. The petitioner appealed against the conviction, which was dismissed, leading to the present petition before the High Court. The petitioner was convicted for evading customs duties on certain household items, sentenced to 6 months of rigorous imprisonment with a fine on each count. The petitioner's counsel did not challenge the conviction but requested suspension of the substantive sentence due to the petitioner's age and partial imprisonment served. The petitioner's role was compared to that of a co-accused, Ms. Rosy Chawla, who had a similar case where a remaining sentence was waived after serving a short imprisonment period. The respondent's counsel did not contest the petitioner's entitlement to similar treatment as the co-accused but suggested an additional fine. The court examined the petitioner's involvement, noting that he helped clear customs formalities for goods belonging to Ms. Rosy Chawla, mis-declaring them as personal items for transfer of residence. The court found the petitioner's culpability to be on a similar or lower level compared to the co-accused. The court, considering the facts and previous judgments, affirmed the conviction but reduced the sentence to the period already served. An additional fine of ?25,000 was imposed, and the remaining sentence was waived. The respondent was directed to release the petitioner's passport upon proof of the fine payment. In conclusion, the court disposed of the petition and related applications, maintaining the conviction but reducing the sentence and imposing an additional fine while granting the release of the petitioner's passport upon compliance.
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