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Issues involved:
Apprehension of arrest under Section 135 of the Customs Act for alleged evasion of Customs duty on import of goods. Applicant seeks anticipatory bail, claiming offence is bailable while Customs authorities treat it as non-bailable. Judgment Details: 1. Applicant's Claim: Applicant imported goods, declared price at US $2.25 per meter. Customs authorities concluded international price was US $3.1 per meter, requiring enhanced duty payment. Applicant paid enhanced duty, goods released. Customs now re-opened matter, likely to arrest. Applicant claims no wilful evasion, cooperated by paying assessed duty. 2. Customs Authorities' Position: Alleged evasion in multiple transactions over 5 years, potential duty evasion of Rs. 8 crores. Applicant hindered investigation by deleting import data, refusing to disclose details. Customs treat offence as non-bailable, citing Supreme Court stay on previous bailable ruling. 3. Legal Provisions Analysis: Section 135 of Customs Act outlines offences and punishments. Applicant argues offence falls under Section 135(1)(ii), punishable by up to 3 years' imprisonment or fine. Revenue contends offence punishable under Section 135(1)(ii) with up to 7 years' imprisonment. 4. Burden of Proof and Applicability: Section 123 shifts burden of proof for seized goods, but not applicable to P.U. Coated leather. Offence under Section 135(1) punishable under Section 135(1)(ii) with up to 3 years' imprisonment or fine. 5. Classification of Offences: Offences punishable with imprisonment for less than 3 years or fine only are bailable. Offence under Section 135(1)(ii) may be punished with less than 3 years' imprisonment or fine. 6. Previous Judicial Decisions: Previous judgments by Single Judges held Section 135(1)(ii) offence as bailable, citing legal provisions and Code of Criminal Procedure. Applicant entitled to bail if arrested by Customs authorities. 7. Conclusion: Court finds offence under Section 135(1)(ii) bailable, hence anticipatory bail application not tenable under Section 438. Applicant entitled to immediate bail if arrested by Customs authorities. 8. Disposition: Application disposed off with directions for bail if arrested by Customs authorities.
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