AIR 1983 SUPREME COURT 974 ::1983 TAX. L. R. 2815 ::1983 Cri App R (SC) 357 ::1983 (2) Com LJ 340 SC ::1983 AllCriC 356 ::1983 (3) SCC 447 ::1983 SCC(Cri) 662 ::(1983) 13 ELT 1666 ::1983 CriLR(SC MAH GUJ) 434 ::1983 (2) Crimes 281

Supreme Court Of India

(From : Bombay)

Hon'ble Judge(s): P. N. Bhagwati, R. B. Misra , JJ

Customs Act (52 of 1962) , S.135(1)(a)(ii)— Prohibition under Export Trade Control Order , 1968 on export of silver without licence - Fraudulent evasion or attempt at evasion of such prohibition - It amounts to offence u/s. 135 (1) (a) (ii) although no duty is chargeable on export of silver. Decision of Bombay High Court D/- 27-8-1973, Reversed. S. 135 (1) (a) (ii) is divisible into three parts, namely: 1. If any person is in relation to any goods in any way knowingly concerned in any fraudulent evasion or attempt at evasion of any duty chargeable thereon, he shall be punishable with imprisonment for a term which may extend to three years or with fine or both. 2. If any person is in relation to any goods in any way knowingly concerned in any fraudulent evasion or attempt at evasion of any prohibition for the time being imposed under the Customs Act 1962 with respect to such goods, he shall be punishable with imprisonment for a term which may extend to three years or with fine or both. 3. If any person is in relation to any goods in any way knowingly concerned in any fraudulent evasion or attempt at evasion of any prohibition for the time being imposed under any other law for the time being in force with respect to such goods, he shall be punishable with imprisonment for a term which may extend to th....