Supreme Court · 1970 INSC 164 · Decided 18 August 1970
Girdharilal Gupta & ANR. v. D. N. Mehta, Collector of Customs & ANR.
- Court
- Supreme Court of India
- Citation
- 1970 INSC 164 · [1971] 3 S.C.R. 748
- Case number
- CRIMINAL APPEAL No. 211/1969
- Decided
- 18 August 1970
- Bench
- S.M. SIKRI, I.D. DUA (2-judge bench)
- Case type
- Criminal
Headnote
· Foreit;n Exchange Regulation Act 7 of 1947-Indian currency sought to be sen~ out of I,ndia in contravention of .s. 8(2) of Act-Officer making search of accused's premises does not necessarily need to be cowoborated­ Account .1/ips found in search and tt;l/ying with account books are of business of firm is guilt;y under s. 23C( 1) of Ac~ unless he i;an prove that the contraventwn of the Act by. the firm took place without his knowledge and he had exercised diligence to prevent the contravenlion-Review, justi· fication for-Reduc1ion of sentence in case of vicarious
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