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Citedby 471 docs - [View All]
Jayantilal Kalidas Mehta vs The State Of Maharashtra on 15 October, 1970
State Of Maharashtra vs Anderson Finn Kay Ove on 25 April, 1978
Misrimal Hansraj vs Union Of India (Uoi) on 11 April, 1974
Pawan Kumar And Ors. vs Directorate Of Revenue ... on 25 January, 2007
Customs For Prevention (I) vs Remo Morgani on 11 April, 1980

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[Complete Act]
Central Government Act
Section 135 in the Customs Act, 1962
135. Evasion of duty or prohibitions.—1[
(1) Without prejudice to any action that may be taken under this Act, if any person—
(a) is in relation to any goods in any way knowingly concerned in misdeclaration of value or in any fraudulent evasion or attempt at evasion of any duty chargeable thereon or of any prohibition for the time being imposed under this Act or any other law for the time being in force with respect to such goods; or
(b) acquires possession of or is in any way concerned in carrying, removing, depositing, harbouring, keeping, concealing, selling or purchasing or in any other manner dealing with any goods which he knows or has reason to believe are liable to confiscation under section 111 or section 113, as the case may be; or
(3) For the purposes of sub-section (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 3[one year], namely:—
(i) the fact that the accused has been convicted for the first time for a reference 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 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 and was acting merely as a carrier of goods or otherwise was a secondary party to the commission of the offence;