TaxTMI 
TaxTMI 
2019 (11) TMI 1284
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.... 3. Heard learned advocate Mr. Sujay Kantawala for the applicant and learned SPP Ms. Anuradha Mane for the AIU_ learned advocate Mr. Sujay Kantawala for the applicant relied on following Citations:- a) Bajrang Lal Sharma V/s. State of Gujarat (2017 (354) ELT 582 (Guj.) b) Dataram Singh V/s. State of Uttar Pradesh and another ((2018) 3 Supreme Court Cases 22) c) P. Chidambaram V/s. Central Bureau of Investigation (2019 SCC On Line SC 1380) d) D.K. Shivakumar V/s. Directorate of Enforcement (2019 SCC Online Del 10691) 4. In short, the AIU case is that on 16.10.2019, officers of Air Intelligence Unit, CSMI Airport on the basis of profiling, intercepted applicant holding Indian Passport No. L 6030571 who ....
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.... on the grounds that investigation is in progress. The statements recorded by the AIU officer disclosed there is direct involvement of the applicant in the commission of the offence. The wrist watch is above Rs. 1 crore. Its value is Rs. 2,71,89,000/-. Four times applicant has visited to Bangkok for what purpose and to whom he has brought the said valuable wrist watch that inquiry has not been done. If the applicant is released on bail he will tamper the prosecution evidence. Hence, prayed for rejection. 7. Following points arise for my determination and my findings to them are as stated below for the following reasons. Points Findings 1. Whether the applicant is entitled for bail? ........Yes 2. What Order? ...As per f....
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....quires 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 an offence relating to, - (A) any goods the market price of which exceeds one crore of rupees; or (B) the evasion ....
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....victed for the first time for an offence under this Act; (ii) the fat that in any proceeding under this Act, other than a prosecution, the accused has been ordered to pay a penalty or the goods which are the subject matter of such proceedings have been ordered to be confiscated or any other action has been taken against him for the same act which constitutes the offence; (iii) the fact that the accused was not the principal offender and was acting merely as a carrier of goods or otherwise was secondary party to the commission of the offence; (iv) the age of the accused.] 9. It appears from the section, any person, in relation to any goods in any way mainly concerned in any fraudulent evasion or attempt at the evasion of any duty....