Case law
Judgments from CESTAT, the High Courts and the Supreme Court, each summarised and linked to the provisions it applies.
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Madras High Court · 7 Sep 2026
Sagaya Arul Dass vs The Senior Intelligence Officer
Legal principle
Even in a serious case under Section 135 of the Customs Act, 1962, a court may enlarge the accused on conditional bail by weighing the specific role attributed to him, the period of incarceration already undergone, and the fact that investigation remains pending.
Court decision
The Court allowed the petition and enlarged the petitioner on bail on his executing a bond of Rs.25,000 with two sureties for a like sum to the satisfaction of the learned District Munsif cum Judicial Magistrate II, Poonamallee, subject to conditions including daily reporting before the respondent police at 10.30 a.m., not absconding during investigation or trial, and not tampering with evidence or witnesses; on breach, the Magistrate/Trial Court may pass appropriate orders as per P.K.Shiji vs. State of Kerala [(2005) 13 SCC 283], and if the accused absconds, a fresh FIR can be registered under Section 269 of the B.N.S.
Facts
The Directorate of Revenue Intelligence, Chennai Zonal Unit registered a case concerning the alleged attempted smuggling/export of 142 Red Sanders logs weighing about 4,847.6 kilograms, valued at approximately Rs.1,45,42,800, seized on 26.07.2026 from an Eicher lorry (Regn. No. KA-02-C-2303) near Kuthambakkam, Poonamallee. The petitioner, Shri A.Sagaya Aruldass, was arraigned as the 3rd accused. According to the remand application, he was engaged to escort the lorry from Mannur Junction, and in his voluntary statement under Section 108 of the Customs Act, 1962, he admitted knowing the lorry carried Red Sanders logs and that the transportation was illegal. He was arrested and remanded to judicial custody on 27.07.2026 for the alleged offence under Section 135 of the Customs Act, 1962, and moved the Madras High Court under Section 483 of the BNSS, 2023 for bail.
Key provisions
- Section 108, Customs Act, 1962 — Power to summon persons to give evidence and produce documents
- Section 135, Customs Act, 1962 — Evasion of duty or prohibitions