Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / TMI Blogs / RSS

2010 (10) TMI 1155

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....titioner under Section 397 r/w Section 401 Cr.P.C against the order dated 26-4-2010 passed by learned ACMM. This case pertains to the year 1988. The complaint case was filed bearing CC No. 392/1/88 under Sections 135(1)(b) of Customs Act and 85(1) Gold (Control) Act by the petitioner against the respondent. The learned Trial Court framed the charges against the accused Gopal Chand Khandelwal under....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....  The statement of present petitioner has not been recorded under Section 108 of Customs Act. (ii)    The allegations of Mahavir Prasad Khandelwal that the statement made by him was retracted and it was obtained under duress. 2. The parties were directed to appear before the Trial Court on 20-10-2009. Thereafter, the learned ACMM heard the arguments afresh and discha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Act cannot be sustained. Moreover, it appears to be rightly submitted by learned defence counsel that the statement of accused persons recorded u/s. 108 of the Customs Act, should not be used against them for proving the offence u/s. 85(1) of the Gold (Control) Act because Section 108(1) empowers any gazetted officer of customs to summon any person for any inquiry under the Customs Act and not und....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... voluntarily. In the case in hand, the circumstances are suggesting otherwise, the entire acts done by the officials, come under a serious shadow of doubt. Hence, no conviction can be passed on the basis of material available on record against either of the accused. In such circumstances, when there would not be any possibility of conviction of either of the accused, even if, the prosecution....