https://www.taxtmi.com/caselaws?id=42919 Voluntary disclosure of imported goods before customs authorities negates the element of fraudulent evasion or attempt to evade duty or prohibition required for conviction under Section 135(1)(a) of the Customs Act, so that conviction was set aside. On the import-control offence, the conviction under Section 5 of the Imports and Exports (Control) Act, 1947 was maintained, but the sentence was reduced in light of the first-offence character, limited value of the contraband, voluntary disclosure, and lapse of time, with punishment moderated to meet the ends of justice. en-us Thu, 25 Oct 1990 00:00:00 +0530 Tue, 15 Jun 2010 10:32:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42919 Voluntary disclosure of imported goods before customs authorities negates the element of fraudulent evasion or attempt to evade duty or prohibition required for conviction under Section 135(1)(a) of the Customs Act, so that conviction was set aside. On the import-control offence, the conviction under Section 5 of the Imports and Exports (Control) Act, 1947 was maintained, but the sentence was reduced in light of the first-offence character, limited value of the contraband, voluntary disclosure, and lapse of time, with punishment moderated to meet the ends of justice. Case-Laws Customs Thu, 25 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42919