Just a moment...

Top
Help
AI OCR

Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page

Try Now
×

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 / RSS

Baggage contained Dexamethasone, a dutiable item. Respondents convicted for evading duty. Fined Rs. 50,000 each.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The High Court considered the acquittal of respondents u/s 135(1)(ii) of the Customs Act. Dexamethasone is a dutiable item u/s Customs Tariff Act. Statements u/s 108 were valid. Prosecution initiated despite declaration of Dexamethasone. Adjudication proceedings confirmed evasion of duty. Respondents convicted for evasion. Confiscation ordered with redemption option. Respondents fined Rs. 50,000 each, no imprisonment due to redemption. The trial court's acquittal was overturned. Appeal of the department (Revenue) allowed.....