https://www.taxtmi.com/caselaws?id=439803 For bail under section 104(6) of the Customs Act, the court held that where multiple persons act in concert with common intention to smuggle gold, the aggregate value of the goods may be attributed to each person for assessing whether the statutory non-bailable threshold is crossed. Applying that purposive construction, the offence was treated as non-bailable because the jointly carried gold exceeded the prescribed market-value limit. On the facts, bail was granted to the second petitioner, a woman in custody since May 2023 and mother of four young children, while the first petitioner was refused bail due to non-cooperation with the investigation. en-us Tue, 27 Jun 2023 00:00:00 +0530 Mon, 03 Jul 2023 08:38:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439803 For bail under section 104(6) of the Customs Act, the court held that where multiple persons act in concert with common intention to smuggle gold, the aggregate value of the goods may be attributed to each person for assessing whether the statutory non-bailable threshold is crossed. Applying that purposive construction, the offence was treated as non-bailable because the jointly carried gold exceeded the prescribed market-value limit. On the facts, bail was granted to the second petitioner, a woman in custody since May 2023 and mother of four young children, while the first petitioner was refused bail due to non-cooperation with the investigation. Case-Laws Customs Tue, 27 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439803