TaxTMI 
TaxTMI 
2026 (9) TMI 562
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....ir India Bus driver at CSMI Airport, Mumbai. It is averred that, the respondents have erroneously clubbed and combined all the gold in wax form being 3318.12 grams and consolidated its value of Rs. 5,01,46,800/-. It is averred that, the applicant is 31 years old and he is sole bread earner of his family. The goods in question i.e. the gold has already been seized. 3. Here, this accused has filed separate application on 21.06.2026 for retraction of his statement stating that when he was in the custody of DRI, he was threatened of his involvement in an international conspiracy to smuggle gold in India. He was beaten up and forced to affix his signature. Therefore if any confession was sought, same was being obtained under coercion and undu....
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....llective seizure of 7 capsules. It cannot be considered collectively for deciding the seizure. Ld. Prosecution argued that if the market price of goods exceeds more than 1 crore then the imprisonment may extend to seven years. Here, this Court is guided by both parties by following case law of the Hon'ble High Court of Delhi in Air Customs V/s Begaim Akynova 2022 SCC Online Del 8 in which it is held by Hon'ble Lordship that, while section 132 of the Customs Act, 1962, stipulates the punishment for false declaration, false documents, etc., section 135 of the Customs Act, 1962, indicates the punishment for evasion of duty or prohibitions. Under section 135 (a) and (b), any person who knowingly is concerned with the misdeclaration of the value....
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..... Rohit Singh during his voluntary statement stated that, he received 3 capsules from one Bangladesh transit passenger travelled from Bangkok to Mumbai via flight. Rohit Singh informed that, there are two other Sri Lankan transit passengers travelled in the same flight to Mumbai, who were also carrying the gold inside their body; but they would be handing over the said gold to some other airport staff after they reach the departure area. Therefore, it shows that other capsules were recovered from these three passengers-one from Bangladesh and other two from Sri Lankan. The value for the voluntary statement will be considered at the time of the recording of evidence. 9. DRI intercepted three passengers and identified their passports. Thei....
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....gation agency has not stated who is the handler and co-ordinator of the smuggling syndicate ? Who further sells the same in the grey market ? Therefore considering the fact that since this accused is arrested on 06.06.2026 till this date that mastermind is not arrested nor the further custody of DRI was sought for investigation. More than 40 days has been elapsed. Remand record shows that, this accused is working with AI Airport Services Limited at CSMI Airport, Mumbai. He is permanent resident of Lower Parel, Mumbai. The sufficient opportunity was granted to the DRI. Hence, proceed to pass following order:- ORDER i. The bail application is allowed. ii. Applicant/accused namely Rohit Kumar Singh be released on bail on his executing....