ASSISTANT COLLECTOR CENTRAL EXCISE BANGALORE Vs. C FERNANDES

JUDGEMENT

(1.) On 13/10/1970 a motor car bearing no. MSQ, 2520 driven by Mohamed lqbal and in which C. Fernandas was also seated was stopped by the Superintendent of central Excise near bangalore on the Mysore-Bangalore Road. On a search of the vehicle, it was found that there were two cavities with plates screwed up below the rear seat of the car. When the plates were unscrewed, one of the cavities was found to contain 660 gold pieces with foreign markings. In the other cavity 300 gold pieces with similar markings were found. Mohamed lqbal and g. Fernandes were produced before the Magistrate on 14/10/1970 and were remanded into the custody of the Customs authorities. On 15/10/1970 Mohamed lqbal made a statement. Ex. P-2, and on 16/10/1970 C. Fernandes also made statement, Ex. P-3. The gold pieces which were seized from the car were found to be of 100 per cent purity and it was the opinion of the expert, pw 4, that they were of foreign origin.

(2.) Mohamed lqbal and C. Fernandes were tried for offences under the customs Act and the Gold Control Order. Both were convicted under section 135 of the Customs Act and S. 85 of the Gold Control Order and on each count such of them was sentenced to rigorous imprisonment for one year and a fine of Rs. 1,000. 00. Appeals preferred by them to the Sessions judge, Bangalore were dismissed. Revision petitions filed before the High court of Karnataka were allowed and Mohamed lqbal and C. Fernandes were acquitted of the charges against them. The learned Single Judge of the high court who heard and allowed the revision petitions excluded Ex. P-2 and Ex. P-3 from consideration on the ground that they were hit bysections 24 and 25 of the Evidence Act. He observed that the remaining evidence was not sufficient to establish the guilt Of the two respondents.

(3.) The Assistant Collector of Customs has preferred these two appeals after obtaining special leave from this court under Article 136 Of the constitution.