Initiation of prosecution u/s 135(1)(a) of Customs Act for goods valuing less than INR 1 Crore is bad-in-law

Suresh Chand Gupta Vs State of Govt of NCT Delhi (Delhi High Court) Facts- The Director of Revenue Intelligence (DRI) filed a criminal complaint under Section 132 and 135 (1)(a) of the Customs Act, before the learned Trial Court. The complaint stated that intelligence reports have been received that M/s Elgin Electronics, of which petitioner no. 1 is the Proprietor and petitioner no. 2 is the Manager, was in the business of importing public address systems, sound systems for auditorium etc. without payment of customs duty. On the basis of the inputs, a search was conducted on 13th July 2009 by...