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Customs, Gold (Control) and Central Excises and Salt (Amendment) Act, 1973
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.... the Customs Act), in clause (m), for the words "any dutiable or prohibited goods which do not correspond in any material particular", the words "any goods which do not correspond in respect of value or in any other particular" shall be substituted. 3. Amendment of section 112. In section 112 of the Customs Act, after clause (ii), the following clauses shall be inserted, namely: - "(iii) in the case of goods in respect of which the value stated in the entry made under this Act or in the case of baggage, in the declaration made under section 77 (in either case hereafter in this section referred to as the declared value) is higher than the value thereof, to a penalty not exceeding five times the difference between the declared value and the value thereof or one thousand rupees, whichever is the greater; (iv) in the case of goods falling both under clauses (i) and (iii), to a penalty not exceeding five times the value of the goods or five times the difference between the declared value and the value thereof or one thousand rupees, whichever is the highest; (v) in the case of goods falling both under clauses (ii) and (iii), to a penalty not exceeding fi....
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.... 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 md was acting merely as a carrier of goods or otherwise was a secondary party to the commission of the offence; (iv) the age of the accused.". 6. Insertion of new sections 135A and 135B. After section 135 of the Customs Act, the following sections shall be inserted, namely: - "135A. Preparation. If a person makes preparation to export any goods in contravention of the provisions of this Act, and from the circumstances of the case it may be reasonably inferred that if not prevented by circumstances independent of his will, he is determined to carry out his intention to commit the offence, he shall be punishable with imprisonment for a term which may extend to three years, or with fine, or with both. 135B. Power of court to publish name, place of business, etc., of persons convicted under the Act. (1) Where any person is convicted under this Act for contravention o....
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....ms during the course of any inquiry or proceeding under this Act shall be relevant, for the purpose of proving, in any prosecution for an offence under this Act, the truth of the facts which it contains,- (a) when the person who made the statement is dead or cannot be found, or is incapable of giving evidence, or is kept out of the way by the adverse party, or whose presence cannot be obtained without an amount of delay or expense which, under the circumstances of the case, the court considers unreasonable; or (b) when the person who made the statement is examined as a witness in the case before the court and the court is of opinion that, having regard to the circumstances of the case, the statement should be admitted in evidence in the interests of justice. (2) The provisions of sub-section (1) shall, so far as may be, apply, in relation to any proceeding under this Act, other than a proceeding before a court, as they apply in relation to a proceeding before a court.'. 10. Substitution of new section for section 139. For section 139 of the Customs Act, the following section shall be substituted, namely: - "139. Presumption as to docume....
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....OL) ACT, 1968 13. Amendment of section 67. In section 67 of the Gold (Control) Act, 1968 [hereafter in this Chapter referred to as the Gold (Control) Act], for the words "Where any document is produced by any person under this Act or has been seized thereunder from the custody or control of any person and such document is tendered by the prosecution in evidence against him", the words "Where any document is produced by any person or has been seized from the custody or control of any person, in either case, under this Act or under any other law and such document is tendered by the prosecution in evidence against him or against him and any other person who is tried jointly with him" shall be substituted. 14. Amendment of section 85. Section 85 of the Gold (Control) Act shall be re-numbered as sub-section (1) thereof, and- (i) in sub-section (I) as so re-numbered, for the portion beginning with the words "shall, without prejudice to any action" and ending with the words "which may be less than six months", the following shall be substituted, namely: - "shall, without prejudice to any other action that may be taken under this Act, be punishable- (....
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....section 85 or section 87 or section 88 or section 89 or sub-section (2) of section 95 shall be deemed to be non-cognisable within the meaning of that Code.". 16. Amendment of section 98. In section 98 of the Gold (Control) Act, for clause (ii) the following clause shall be substituted, namely: - "(ii) every offence against this Act, other than an offence punishable under clause (a) of sub-section (1), or under sub-section (2), of section 85, may be tried summarily by a magistrate". 17. Insertion of new sections 98A, 98B, 98C and 98D. In Chapter XV of the Gold (Control) Act, after section 98, the following sections shall be inserted, namely:- '98A. Power of court to publish name, place of business, etc., of persons convicted under the Act. (1) Where any person is convicted under this Act for contravention of any of the provisions thereof, it shall be competent for the court convicting the person to cause the name and place of business or residence of such person, nature of the contravention, the fact that the person has been so convicted and such other particulars as the court may consider to be appropriate in the circumstances of the case,....
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....efore a court, as they apply in relation to a proceeding before a court. 98D. Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958. (1) Nothing contained in section 562 of the Code of Criminal Procedure, 1898, or in the Probation of Offenders Act, 1958, shall apply to a person convicted of an offence under this Act unless that person is under eighteen years of age. (2) The provisions of sub-section (1) shall have effect notwithstanding anything contained in sub-section (3) of section 85.'. 18. Amendment of section 100. In section 100 of the Gold (Control) Act, in sub-section (4), for the words "Nothing in this section shall apply to a petty transaction", the following shall be substituted, namely: - "Nothing in this section shall apply to the acceptance, purchase or other receipt, by way of petty transactions, in the course of a day, of gold up to a quantity of one hundred grammes, by a licensed dealer or refiner or certified goldsmith, as the case may be.". 19. Amendment of section 114. In section 114 of the Gold (Control) Act, in sub-section (2), after clause (j), the fo....
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....and with fine: Provided that in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the Court such imprisonment shall not be for a term of less than six months. (3) For the purposes of sub-sections (1) and (2), the following shall not be considered as special and adequate reasons for awarding a sentence of imprisonment for a term of less than six months, namely: - (i) the fact that the accused has been convicted for the first time for an offence under this Act; (ii) the fact that in any proceeding under this Act, other than a prosecution, the accused has been ordered to pay a penalty or the goods in relation to 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 a secondary party in the commission of the offence; (iv) the age of the accused.". 21. Insertion of new sections 9A, 9B, 9C, 9D and 9E. After section 9 of the Central Excises and Salt Act, the following sect....
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.... an offence under this Act, the truth of the facts which it contains,- (a) when the person who made the statement is dead or cannot be found, or is incapable of giving evidence, or is kept out of the way by the adverse party, or whose presence cannot be obtained without an amount of delay or expense which, under the circumstances of the case, the Court considers unreasonable; or (b) when the person who made the statement is examined as a witness in the case before the Court and the Court is of opinion that, having regard to the circumstances of the case, the statement should be admitted in evidence in the interests of justice. (2) The provisions of sub-section (1) shall, so far as may be, apply in relation to any proceeding under this Act, other than a proceeding before a Court, as they apply in relation to a proceeding before a Court. 9E. Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958. (1) Nothing contained in section 562 of the Code of Criminal Procedure, 1898, or in the Probation of Offenders Act, 1958, shall apply to a person convicted of an offence under this Act unles....