SUPERINTENDENT CENTRAL EXCISE Vs. V A RADHAKRISHNA SETTY

JUDGEMENT

(1.) The appellant the Central Excise Dept., Bangalore, has preferred this appeal against the judgment of acquittal of the Respt. passed by the Judl. Magistrate, I Class (1st Court), Bangalore, in CC.No.1382/72.

(2.) The Respt. had been charged with offences under S.85 of the Gold Control Act and S.135(b) ol the Customs Act. for having been found in possession of billets ('pellets') of gold of foreign origin on 2-8-1969 at Submammana Galli, Akkipet, Bangalore. The learned Magistrate convicted the Respt. on the charge under S.85 of the Gold Control Act, but released him on bond for Rs.500 under S.4 of the Probation of Offenders Act. He, however, acquitted the accused on the other charge. The appellant, as we could gather from the arguments is concerned only with acquittal on the charge under S.135 (b) of the Customs Act. We, therefore, concern ourselves only with that charge.

(3.) The few relevant facts are: The respondent is a jeweller and hence accustomed to deal in gold. On 2-8-1969, the Central Excise Officials, presumably on reliable information, lay in wait for the respondent-accused at Dandina, Subbammanagalli, and on seeing him on the road, detained and searched him. The two 'pellets' of gold were recovered from his person, namely from the pocket of the shirt (MO.1) worn by him at the time. The 'pellets' were seized under a mahazar Ext.P1. The Respt. was questioned and his statement recorded as per Ex.P2. Thereupon they got the gold appraised by an experienced jeweller PW.3, who opined that the said gold was of foreign origin as per his certificate Ext.P3. Thereafter, after the necessary sanction to prosecute, the complaint was instituted before the Court. It is also relevant to note here that a certificate of the Master of Mint has also been marked as Ext.D1 which would clearly show that the billets were of 998.7 purity.