1985 (7) TMI 104

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....led by the Assistant Collector Central Excise, Chandigarh in the Court of Chief Judicial Magistrate, Simla, on December 1, 1981. The learned Magistrate in the order passed on 3.12.1981, observed that after due appraisal of the record of the case sufficient grounds exist to proceed against all the accused for the offences punishable under Sec. 135(1) (b)(ii) of the Customs Act. He ultimately ordere....

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....tioners. It was also stressed that even otherwise the documents filed with the complaint were not sufficient to make [out] any offence under Section 135(1)(b)(ii) of the Customs Act. It is also emphasised that framing of charge without recording any evidence is illegal. 3. It may be noticed that an offence under Section 135(1)(b)(ii) of the Customs Act is punishable with imprisonment for a term w....

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....tried summarily. This being a provision contained in the special Act, notwithstanding anything contained in the Code of Criminal Procedure, the procedure prescribed in the code is not strictly applicable for the trial of the offence alleged against the petitioners. 5. For the foregoing reasons I am of the view that the case against the petitioners can be tried summarily and the procedure specifie....