TaxTMI 
TaxTMI 
2018 (8) TMI 186
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....Additional Collector of Customs, 8th Court, Esplanade, Mumbai in C.C. No. 15/CW/88 whereby the accused nos. 1 and 3 were acquitted of the offences punishable under Section 135(1)(a) and 135(1)(b) of the Customs Act, 1962 and 5 of the Imports Exports (Control) Act, 1947 read with Sections 34 and 120-B of the Indian Penal Code. 2. It appears from the record that the case of original accused no.2 was then separated. It also appears from the record that, in terms of the order dated 9th October, 2015 passed by Hon'ble Dr. Shalini Phansalkar- Joshi, J, Appeal stood abated against respondent no.2. 3. It is the complainant's case that, accused no.1 imported goods of foreign origin at the instance of accused no.2 under the Transfer of Resi....
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....ollecting the evidence, complaint came to be filed alleging that all the accused had conspired to import the seized goods in contravention of the provisions of Import (Control) Order and in pursuance of the said conspiracy, the said goods which belonged to accused no.2 were consigned in accused no.1's name and accused no.1 agreed for the same for the monetary consideration and in pursuance of the said conspiracy, accused no.3 was to receive the said goods at Bombay after they were cleared from the customs. Therefore, all the accused were prosecuted for committing the offence punishable under Section 120B of the Indian Penal Code, as also, for the offence under Section 5 of the Imports and Exports (Control Act), 1947, as well as, for the....
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....idence shows that, he removed those packages from Indira Dock to Customs Godown which is known as "Todi Godown" at Lower Parel. Thus, the evidence of this witness, proves the fact that, on 7th February, 1985 he removed the subject goods from Indira Dock to Customs Warehouse. 10. The complainant had examined, Umesh Palav, P.W.4 who was working as a custodian of a Customs Warehouse of Todi, Lower Parel. He had produced the register of the seized goods and disposed of goods in the trial Court and deposed that the goods seized in the case no. CIU/II-27/85 (the goods in question) were deposited in the godown on 5th March, 1985. 11. The evidence of the P.W.3 has proved the fact that goods have been removed on 7th February, 1985 and P.W.4 in evi....