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2022 (1) TMI 576

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..... Section 135A of the Customs Act, 1962 (for short 'the Act') and he was ordered to undergo 3 years' rigorous imprisonment and ordered to pay fine of Rs. 5,000/-, and in default of payment of fine, he was further ordered to undergo 6 months' simple imprisonment. The aforesaid judgment of conviction and order of sentence came to be confirmed by the Appellate Court in an appeal filed by the present applicant being Criminal Appeal No.35 of 1988 vide judgment and order dated 14.06.1990. [2.0] The case of the prosecution was that on 06.02.1983, Directorate of Revenue Intelligence and Customs Office at Ahmedabad received an intelligence that one white colour Ambassador Car bearing Registration No.MBE 648 is carrying silver for the purpose of illeg .....

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..... and car, after drawing appropriate panchnama, came to be seized. After conclusion of investigation, it was found that accused No.3 - Fulchand Chandmal Jain i.e. the present applicant, is the owner of the goods and they connived with each other committing an offence regarding preparation to export the same, and therefore, a complaint came to be filed against all the three accused on 18.04.1984. [2.2] During the course of trial, 7 witnesses have come to be examined on behalf of the prosecution, whereas defence examined nearly 5 witnesses in their defence. After appreciation of evidence and detailed examination of the documents produced and proved, the learned Magistrate convicted all the three accused for the offence, as aforesaid, and impo .....

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..... thus, Criminal Revision Application preferred by the said accused ultimately stands disposed of. As referred to in the affidavit filed by the Custom Department, which is at page 261 of the present proceedings, it appears that Criminal Revision Application No.192 of 1990 filed by the co-accused - Narendra Kantilal Shah came to be disposed of vide order dated 05.09.1990. Thus, the revision applications by the co-accused were filed and disposed of. [3.0] Mr. Nirupam Nanavati, senior advocate, learned counsel assisted by Mr. Dilip Ahuja, learned advocate for the applicant - accused, at the outset, submitted that since there are concurrent finding of facts of two Courts below, based on evidence available with it, he is not challenging the judgm .....

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..... ishment of sentence already undergone, which was nearly about 16 months and 12 days out of 03 years awarded for an offence under Section 135 of 'the Act'. [4.0] As against that, Mr. Utkarsh Sharma, learned senior standing counsel for Custom Department as also Ms. C.M.Shah, learned Additional Public Prosecutor for the respondent - State submitted that since there are concurrent finding of facts on re-appreciation of evidence also, this revision application may not be entertained. They have further submitted that since in the year 1983 there is a preparation to illegally export the silver approximately of Rs. 20 lakhs, no leniency be shown even in respect of the sentence to the applicant. Therefore, they have submitted that this revision app .....

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..... offence of making preparation to export the said silver, the punishment prescribed under Section 135A of 'the Act' is for a term which may extend to three years or with fine or with both; VIII. When the applicant is ready to pay the fine which may be enhanced, no fruitful purpose would be served to again ask him to undergo remaining sentence; [6.0] Therefore, I am inclined to modify the sentence and enhance the fine to be paid by the applicant, considering the agony of not only the trial, appeal as also the pending revision application. Hence, the sentence imposed by the trial Court and confirmed by the Appellate Court is modified to the period already undergone, as aforesaid, enhancing the fine of Rs. 5,000/- to that of Rs. 5,00,000/- t .....

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