TaxTMI 
TaxTMI 
TaxTMI 
2015 (4) TMI 1185
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.... that a foreign made fibre boat was traced at Daman. The same was taken into custody by the custom officials and was investigated. It was found that another accused - Ramji Sukar Tandel was trying to illegally send into the country around 10 tolas of gold biscuits (around 600 Nos.) through another accused - Babubhai Madhubhai and through Dubai in a ship called 'Al Vessel'. With this intention, the accused had travelled from Dubai. On 21-3-1988, the accused reached the seas near Village Saroda. However, at that juncture, nobody was there to receive the deliveries of gold. Therefore, the accused went near Daman and used the fibre boat for collection of the supplies. Thereafter they left the boat on the shores and hid the gold in the sand near some bushes. Thereafter the accused - Nabibaksh Mohammed Kasam and Askad M. Baluchi hid behind the bushes and thereafter the accused No. 1 herein and another accused - Bhagwan Jivan Tandel went to the place near the shores and all the accused took the gold. This accused - Bhagwan Jivan Tandel is alleged to have kept the gold for some time. Another accused - Lila Govan Tandel, Hira Lala Tandel and Kanji Madhu Tandel are alleged to have come there....
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....tated crime. It is further the case that the accused - Babu Madhubhai Tandel was not caught then. Hence, qua him a Criminal Case being No. 5/1989 was filed on 7-6-1988. The accused Babu Madhu Tandel remained present and he made an application on 9-2-1990 that his case, i.e. Criminal Case No. 11/1988 be heard together and he had requested that judgment qua the charges against him be delivered altogether. The learned Additional Public Prosecutor did not object to the same and therefore, the evidence was led against Babu Madhu Tandel in Criminal Case No. 5/1989. Hence, both the Criminal Cases were tried together. And at the end of the trial, the learned Additional Chief Judicial Magistrate, Valsad acquitted the respondents of all the charges. 4. The prosecution had examined many witnesses and had relied on several oral and documentary evidences. 5. In the above background of facts, learned Advocate for the appellant Mr. Devang Vyas has submitted that the Trial Court erred in coming to the conclusion that the sanction granted by the Collector of Customs was granted without perusing the papers pertaining to the investigation. It is further submitted that the complainant has....
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....ons. - (1) Without prejudice to any action that may be taken under this Act, if any person - (a) is in relation to any goods in any way knowingly concerned in misdeclaration of value or in any fraudulent evasion or attempt at evasion of any duty chargeable thereon or of any prohibition for the time being imposed under this Act or any other law for the time being in force with respect to such goods; or acquires possession of or is in any way concerned in carrying, removing, depositing, harbouring, keeping, concealing, selling or purchasing or in any other manner dealing with any goods which he knows or has reason to believe are liable to confiscation under Section 111 or Section 113, as the case may be; or (c) attempts to export any goods which he knows or has reason to believe are liable to confiscation under Section 113; or (d) fraudulently avails of or attempts to avail of drawback or any exemption from duty provided under this Act in connection with export of goods, he shall be punishable, - (i) in the case of any offence relating to, - (A) any goods the market price of which exceeds one crore....
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....ve heard learned Advocates for the parties and have perused the records of the case. The accused No. 1 - Babu Madhu Tandel has been unserved for a period of 22 years. Be that as it may, qua the vehement submission of learned Advocate Mr. Devang Vyas that the appeals require to be allowed - I have gone through the record and proceedings of Criminal Appeal No. 767/1993. As regards the role played by the accused - Babu Madhu Tandel under the provisions of Section 135 of the Act, I do not find any material except of the fact that out of the accused No. 1 and 2, he is accused No. 1. Therefore, it was the case of the prosecution to prove their case. Qua the authorities who have deposed on oath, the learned Trial Judge has submitted that on the factual scenario, nothing concrete has been stated on oath. There are no evidences against accused - Babu Madhu Tandel. Despite the fact that the authorities came to know that Babu Madhu Tandel was involved, no statement qua him was taken. The learned Judge therefore, has rightly acquitted the accused - Babu Madhu Tandel and it cannot be said that there was any conspiracy under Section 120B of the Indian Penal Code. There is no conspiracy and there....