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of <h1>Court confirms discharge of accused in customs case involving undeclared goods for cricket team; no intent found.</h1> <h3>STATE OF MAHARASHTRA Versus ANIL BHAGCHAND JAIN</h3> STATE OF MAHARASHTRA Versus ANIL BHAGCHAND JAIN - 1990 (47) E.L.T. 250 (Bom.) Issues:1. Quashing of order of discharge of the accused under Customs Act and Imports and Exports (Control) Act.Detailed Analysis:Issue 1: Quashing of order of discharge of the accused under Customs Act and Imports and Exports (Control) ActThe Revision Application was filed by the Customs Department to challenge the order of discharge of the accused for offenses under Sections 135(1)(a) and 135(1)(b) of the Customs Act and Section 5 of the Imports and Exports (Control) Act. The prosecution alleged that the accused did not declare certain goods upon arrival in India, leading to suspicion of evasion of customs duty. The accused was associated with a cricket team as a representative of a sponsoring company, and the goods in question were found with another passenger's name. The prosecution contended that the accused attempted to evade duty by not declaring the goods. However, the Magistrate found that there was no intention on the part of the accused to evade customs duty, as the goods were complimentary gifts for the cricket team members and belonged to another individual. The prosecution's evidence did not establish the accused's involvement in fraudulent evasion of duty or carrying goods liable for confiscation. The accused had offered to pay duty for the goods, indicating no intent to smuggle. The court held that no offense was disclosed under the Customs Act or the Imports and Exports (Control) Act. Moreover, the goods were detained, not seized, and there was no reasonable belief of smuggling. The court confirmed the order of discharge, emphasizing the lack of mens rea on the part of the accused, and cited a government order exonerating the accused for similar reasons in a previous case.This detailed analysis provides a comprehensive overview of the judgment, highlighting the key legal principles and reasoning behind the decision to quash the order of discharge of the accused under the Customs Act and Imports and Exports (Control) Act.
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