TaxTMI 
TaxTMI 
2008 (7) TMI 427
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....ditional Sessions Judge (FT) No. 3, Jodhpur, whereby he dismissed the appeal of the appellants and maintained their conviction and sentence u/s. 135(1)(i) of the Customs Act awarded by the ACJM (Economic Offences), Jodhpur, whereby they were sentenced to three years' R.I. and to pay a fine of Rs. 1000/- each and in default, to further undergo one month's S.I. 2. The charge against both the accuse....
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....y recording the statements of various persons and thereafter the Superintendent (Law II), Central Excise & Customs, Jaipur viz; Shri B.L. Verma filed chargesheet against the petitioners Shaitan Singh and Sawai Singh u/s. 135(1)(i) of the Customs Act, 1962, hereinafter referred to as "the Act" before the Special Judicial Magistrate (Economic Offences), Jodhpur on 10-1-1995. Learned Magistrate took ....
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....sed-appellants as above. Against this order of conviction, they preferred appeal which came to be dismissed by the learned Additional Sessions Judge (FT) No. 3, Jodhpur on 30-7-2007. The Appellate Court also ordered for confiscation of the Silver and also jeep RNM 7337. Against this appellate judgment, this revision petition has been filed. 3. Learned counsel for the petitioners does not want to ....
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....So far as the present case is concerned, it is covered by sub-clause (C) of clause (i) of sub-section (1) of Section 135 i.e. the Silver, which is a prohibited goods notified in the Official Gazette of the Central Government and it provides punishment for seven years' imprisonment but there is a proviso to this sub-clause which says that in the absence of special and adequate reasons to the contra....