TaxTMI 
TaxTMI 
1991 (1) TMI 160
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...., Bulsar under S. 135(1) of the Customs Act, 1962 and was sentenced to rigorous imprisonment for five years and to pay a fine of Rs. 5,000/-, in default, to suffer rigorous imprisonment for nine months. He appealed against his conviction to the High Court which affirmed the conviction by the impugned judgment, dated 9th March, 1979. Aggrieved by the said decision of the High Court he has approache....
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....ed in Bombay as well as the calls made from the Bombay telephone to Bulsar and Dubai. In addition thereto our attention was invited to the evidence of the two Customs Officers P.W. 2, Durgeshbhai and P.W. 3, Chinnubhai. Having taken into consideration all this evidence and the summary of the circumstances set out in the judgment of the High Court and having appreciated the submissions made by Mr. ....
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....ion of the appellant is unassailable. We, therefore, do not see any merit in this appeal. 3. Mr. Lalit, however, submitted that the incident is of March, 1970, the complaint was lodged on 28th April, 1974 and the appellant has been on bail throughout except for a short period of one month or thereabouts. We should not send the appellant to jail after a lapse of about 11 years from the date of the....