https://www.taxtmi.com/caselaws?id=168882 A broadly worded probation statute may extend to fiscal and economic offences unless expressly excluded, so the Probation of Offenders Act can apply to offences under the Customs Act and the Gold Control Rules, subject to judicial discretion on the facts. The text also states that the definition of "gold" in the Gold Control Rules is unqualified and includes smuggled gold, making the declaration obligation and penal consequences under Rule 126P applicable to unlawfully acquired gold as well as lawfully possessed gold. The stated result is that the convictions and sentencing consequences were restored and the contrary High Court view was set aside. en-us Thu, 17 Jan 1974 00:00:00 +0530 Thu, 02 Apr 2015 13:17:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168882 A broadly worded probation statute may extend to fiscal and economic offences unless expressly excluded, so the Probation of Offenders Act can apply to offences under the Customs Act and the Gold Control Rules, subject to judicial discretion on the facts. The text also states that the definition of "gold" in the Gold Control Rules is unqualified and includes smuggled gold, making the declaration obligation and penal consequences under Rule 126P applicable to unlawfully acquired gold as well as lawfully possessed gold. The stated result is that the convictions and sentencing consequences were restored and the contrary High Court view was set aside. Case-Laws Indian Laws Thu, 17 Jan 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168882