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2014 (7) TMI 1139

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..... ation was disclosed – Defence of respondent that he was eager to pay duty but was not allowed to do so was wholly mala fide – Conviction order thus was justified – Sentence already undergone by respondent, would be sentence to be suffered by him – Decided in favour of Appellant. - CRL. A. No. 179 of 2006 - - - Dated:- 8-7-2014 - Indermeet Kaur, J. Shri Pramod Bahuguna and Ms. Kavita, Advocates, for the Appellant. Shri M.Z. Chaudhary, Advocate, for the Respondent. JUDGMENT This appeal is directed against the impugned judgment dated 15-4-2004 vide which the respondent (Gulam Mohd. Farooque) stood acquitted under Section 132 and Section 135(1)(a) of the Customs Act, 1962 (hereinafter referred to as the said Act); the Ma .....

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..... mplaint Ex.PW-1/A, sanction Ex.PW-1/B, notice given to the respondent under Section 102 of the said Act proved as Ex.PW-1/C. The gold purity certificate and panchnama were proved as Ex.PW-1/D and Ex.PW-1/F respectively. Ex.PW-1/E1, Ex.PW-1/E4 and Ex.PW-1/E5 were the baggage ticket, air ticket and boarding card of the respondent. Ex.PW-1/E6 was the custom declaration form signed by the passenger where the last column reflected that there was no dutiable goods being imported by the respondent. 5. PW-2 R.K. Tyagi was the Superintendent, Customs who had issued summons to the respondent under Section 108 of the said Act proved as Ex.PW-2/B. 6. In the statement of the accused, recorded under Section 313 of the Cr.PC, his plea was that he ha .....

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..... m Department; additional submission being that there was no intention on the part of the respondent to conceal the gold as he was admittedly carrying it in his jacket pocket which clearly evidences that there was no such intention on his part to make any false concealment. Submission being that the Sessions Judge had rightly appreciated the fact that the respondent was coerced into writing the statement under Section 108 of the said Act and this is a case of pure false implication. There is also no explanation as to why PW-1 working in his official capacity was not in uniform; version of PW-1 and PW-2 is also contrary qua the presence of the metal detector. 10. Record has been perused. PW-1 is the complainant. He has proved the complaint .....

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..... n before this Court, this document has been shown to the respondent (present in Court) and after some scrutiny, his submission was that the last column indicating the words Nil was not written in his writing but was in a different ink. This Court is not inclined to accept this submission of the respondent which is totally belied and is an afterthought and not having been so stated on earlier occasions i.e. before the Magistrate or before the Sessions Judge, it is clearly false. Even otherwise the ink appears to be no different. This document, in the view of this Court, is a crucial document evidencing the fact that the respondent who was a qualified Architect i.e. being an educated man and in his own handwriting has declared that he did n .....

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..... convicted the respondent both under Sections 132 135(1)(a) of the said Act. 14. Prior to the amendment of Section 135(1)(a) (in the year 2007), there was minimum sentence of three years for a conviction under Section 135(1)(a) of the said Act. Record shows that the respondent has undergone incarceration of about 80 days. Fine amount has since been paid. This Court has been informed that the gold articles have also been redeemed in separate adjudication proceedings and line qua the said amount also stands paid. 15. In 2004 (74) DRJ 446 - Kamlesh Kumari Uppal v. Dept. of Customs and Anr, an old lady who has crossed the green channel wearing her jewellery without declaring the same and the fine also having since been paid, her sentenc .....

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