TARACHAND Vs. SUPERINTENDENT OF CENTRAL EXCISE BANGALORE

JUDGEMENT

(1.) This appeal by special leave is directed against the judgment and order of the Mysore High Court on appeal setting aside in part the order of the appellant's acquittal by a Second Class Magistrate and convicting him under Rule 126-P (2) of the Defence of India Rules as amended in 1963 -hereafter called the Rules-and sentencing him to rigorous imprisonment for six months. The order of the trial Court acquitting him of the offence under Section 135 of the Customs Act was upheld.

(2.) The appellant alighted from a service plane at H. A. L Aerodrome, Bangalore on November 16, 1963 at about 12.45 in the afternoon, E. R. Fariman, Inspector, C. I. D. had prior incriminating information about the arrival of a person whose description seemed to tally with that of the appellant. The Inspector and his staff who were on the look out waited for the appellant to take his baggage from the baggage counter. As soon as the appellant took delivery of a plastic bag and a hold-all the Inspector asked the appellant to accompany him to the Security Room. On being questioned the appellant gave his name as Tara Chand though he admitted that he had travelled under the name of J. D. Shaw. In the Security Room in the presence of Panchawatdars the plastic bag and the hold-all were opened and examined. From a pillow taken out of the hold-all were found two tape bags containing 16 pieces of gold with foreign markings. These tape bags had been put into the pillow which was then stitched. The appellant was then produced by the Inspector before his D. S. P. along with the articles seized from him. After obtaining sanction from the Collector under Section 137 (1) of the Customs Act and under Rule 126-Q of the Rules Shri Rasool, Superintendent of Central Excise (P. W. 3) filed the complaint.

(3.) The learned Magistrate trying the appellant found the gold pieces to be of foreign origin He, however, did not find any evidence establishing them to be smuggled with the result that the appellant was acquitted of the offence under Section 135 of the Customs Act. The learned Magistrate did not draw any presumption against the appellant because the seizure of the gold pieces was not by the Customs authorities but by the police who thereafter handed over the gold pieces to the office of the Collector of Central Excise and Customs.