Chennai Court April 2002 Judgments

Asstt. Collector of C. Ex. Vs. M. Ganesan

Court: Chennai

Reported in: 2002(81)ECC247; 2003(153)ELT507(Mad)

Malai Subramanian, J.1. The accused Nos. 1 and 2 in C.C. No. 81 of 1989 on the file of the Additional Chief Judicial Magistrate were convicted for an offence under Section 111(d) read with 135(i)(b)(i) of the Customs Act and sentenced each to undergo RI for a period of 2 years and to pay a fine of Rs. 3,000/-, in default, to suffer RI for 3 months. They were also convicted under the GoldControl Act, 1968 for the offence under Section 71 read with 85(1)(ii)(a) of the Act and were sentenced to undergo RI for one year and to pay a fine of Rs. 2,000/- each, in default, to suffer RI for 3 months. A3 was convicted for an offence under Section 11 r/w. 13(i) of the Foreign Exchange Regulation Act, 1973 and was sentenced to undergo RI for 2 years and pay a fine of Rs. 2,000/-, in default, to suffer RI for 3 months. He was also convicted under Section 111(d) of the Customs Act r/w. 13(I) and 67 of the Foreign Exchange Regulation Act and also under Section 3(2) of the Exports and Imports Act r/w....