STATE OF MAHARASHTRA Vs. NATWARLAL DAMODARDAS SONI

JUDGEMENT

(1.) This appeal by special leave is directed against a judgment, dated October 13, 1972, of the High Court of Bombay.

(2.) Netwarlal, respondent herein, was prosecuted in the Court of the Presidency Magistrate, 2nd Court, Mazgaon, Bombay, for offences, (1) under S. 135 (a) read with Section 135 (i) of the Customs Act, 1962, (2) under Section 135 (b) read with Section 135 (i) of the same Act, and (3) under Rule 126-H (2) (d) read with Rule 126-P (2) (iv) of the Defence of India Rules, 1962. The Magistrate convicted him in respect of these offences and sentenced him to suffer six months rigorous imprisonment and to pay a fine of Rs. 1,000 on each count. The material facts are as follows.

(3.) The Customs Authorities, also, took proceedings under the Customs Act, 1962, and during the course of those proceedings, recorded the statement of the accused respondent, his wife, and mother.