Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 135 & 137 108 ss. 77 1962 1278 Customs Act 111 132 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Customs Act, 1962 (52 of 1962) |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Customs Act, 1962; ss. 77, 108, 111, 1278, 132, 135 & 137:Attempt to smuggle diamond ear rings - False declaration - Evasion of payment of customs duty - Confiscation of goods - Arrest - Prosecution proceedings - Applications for compounding of offences u/ss. 132 and 137(1)(a) and settlement of case u/s.1278 of the Act-Allowed by compounding authority imposing fine - Challenge to - Dismissed by High Court - Correctness of - Held: Incorrect - Compounding authority duty bound to find out existence of material evidence which suggests disclosure as inaccurate/ Misleading/incomplete, particularly when contradiction noticed in the stand taken by applicant in the statement recorded and averment made in application for compounding - Under such circumstances, application for compounding ought to be disallowed by the authorities - Compounding authority bound to discharge the statutory duty of making proper enquiry by examining with care and caution the material available on record- In the instant case contradiction noticed in two versions given by accused per se made the application for compounding not maintainable.Doctrines/Principles:Principle of disclosure - ·Discussed in the context of compounding of offences in terms of s. 137 of the Customs Act, 1962.Words and Phrases:'Disclosure in Review Proceeding' and 'Disclosure in cases relating to compounding ·of offences' - Distinction between. |
Judge | Honble Mr. Justice S.H. Kapadia |
Neutral Citation | 2008 INSC 99 |
Petitioner | Union Of India |
Respondent | Anil Chanana & Another |
SCR | [2008] 2 S.C.R. 1 |
Judgement Date | 2008-01-25 |
Case Number | 683 |
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