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TMI Blog2007 (11) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... er described act of making compounding application as a stupidity of the applicant. Considering all these facts and the fact that the applicant is in jail and the trial may take some time the applicant is granted bail if the applicant deposits 50% of the amount levied as compounding fee as specified with the Chief Commissioner of Central Excise without prejudice to the rights of the applicant. The applicant, if it is found after the trial, had not committed any offence shall be returned back this amount. If the evasion of duty is found, the amount shall be adjusted against duty payable and penalties levied as per law. - 2102 of 2007 - - - Dated:- 2-11-2007 - Shiv Narayan Dhingra, J. [Order]. - This second application for bail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nment keeping in view the reformative penal jurisprudence. The applicant was required to arrange appropriate funds for compounding fee and for this purpose the applicant should be out of custody. Filing of compounding application shows bona fide of the applicant. It is submitted that investigation in this case has been completed and after completion of investigation, a complaint has already been filed with ACMM, New Delhi. 4 witnesses out of total 82 witnesses have already been examined and examination of remaining witnesses will be a long drawn process. Applicant was in custody for about 7 months, the maximum sentence was 3 years. The entire evidence was record based and there was no possibility of tampering with the record. 3.In reply t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view and held that offence under Section 135(1)(ii) of Customs Act was non-bailable. View of this Court was not brought to the notice of Mumbai High Court in Subhash Chaudhary's case. This Court had held similar view in other two cases viz. Mohan Lal Thapar v. Y.P. Dabara, 2002 (1) JCC 460 and Inderjeet Nagpal v. Director of Revenue Intelligence, ILR (2005) I Delhi 296. It is submitted that whether the offence under Section 135(1)(ii) of Customs Act, 1962 was bailable or not is subs-judiced (sic) and no final decision has been given by Supreme Court after considering the judgments of various High Courts. Delhi High Court has consistently held that offence was not bailable. 4.While dismissing the earlier application of the applicant vide i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Rule 6 of the said Compounding Rules, 2005, subject to the acceptance of this order by the Hon'ble Court of ACMM, Patiala House, New Delhi, by paying the amount as mentioned below within 30 days of receiving this order: Under Section 132 of C.A.1962 : Rs. 50,000/- Under Section 135(1)(a) of C.A.1962 : Rs. 1,05,59,972 (20% of M.V.) Under Section 135(1)(b) of C.A.1962 : Rs. 1,05,59,972 (20% of M.V.) Under Section 9(1)(c) of C.Ex.A. 1944 : Rs. 50,000/- The total amount in terms of Rule '5' of the said Customs and Central Excise Compounding Rules, 2005, comes to the tune of Rs. 2,12,19,944/- (Rupees two crore twelve lac nineteen thousand nine hundred forty-four only). Shri Lalit Goyal will also produce proof of having paid the com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fabricated records and entries in order to avail the advantage of concessional duty. He also undervalued the consignment. The total evasion of customs duty was more than Rs. 1.25 Crore. 7.It is obvious that applicant indulged in white collar crime diverting non-edible palm oil to the ghee manufacturers for use into the ghee, which is consumed by the common people. He obtained licence for concessional import of crude palm oil by misrepresentation that it would be used for manufacture of washing soap, depriving the public exchequer of import duty of more than Rs. one crore. The applicant, first made an application for compounding of the offence, then flatly refused to compound the offence and refused to pay the amount. The counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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