Bail in Customs prosecution granted where valuation evidence did not prima facie support the prosecution's custodial objection.

Bail in a Customs Act prosecution may be granted where the material before the Court does not prima facie support the prosecution's valuation of the seized goods and the custodial objection is therefore not made out. In the dispute concerning a wrist watch, the prosecution relied on a substantially higher valuation, while the applicant produced a receipt showing a lower value. On that material, the Court treated continued custody as unnecessary and accepted that any risk of tampering could be managed by conditions. The applicant was therefore held entitled to bail, subject to appropriate safeguards.

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Issues: Whether the applicant was entitled to bail in an offence under the Customs Act, 1962.

Analysis: The application was considered in the context of alleged evasion of customs duty in relation to a wrist watch. The Court noted that the prosecution asserted a very high valuation of the seized article, while the material placed by the applicant included a receipt indicating a value below the threshold relied upon by the prosecution. On the material available at that stage, the Court treated the applicant's case as not warranting continued custody and held that the apprehension of tampering could be addressed by conditions.

Conclusion: The applicant was held entitled to bail.

Ratio Decidendi: Where the material before the Court does not prima facie support the prosecution's valuation necessary to sustain the graver custodial objection, bail may be granted with appropriate conditions.

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