The High Court considered the acquittal of respondents u/s 135(1)(ii) of the Customs Act. Dexamethasone...

The High Court considered the acquittal of respondents u/s 135(1)(ii) of the Customs Act. Dexamethasone is a dutiable item u/s Customs Tariff Act. Statements u/s 108 were valid. Prosecution initiated despite declaration of Dexamethasone. Adjudication proceedings confirmed evasion of duty. Respondents convicted for evasion. Confiscation ordered with redemption option. Respondents fined Rs. 50,000 each, no imprisonment due to redemption. The trial court's acquittal was overturned. Appeal of the department (Revenue) allowed. .....

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