KRISHNA IYER Vs. ASSISTANT COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS is to revise an order of the Sessions Judge, Palghat, by which he confirmed the convictions of the petitioner before us and the sentences imposed on him by the District Magistrate, Palghat, Under Section 167 (81) of the Sea Customs. Act,' 1878, and Under Section 23 (i-A) read with Section 8 (1) of the (Foreign Exchange, Regulation Act, 1947. On information received by Pw. 2, the Inspector of Special Customs (Preventive), that the petitioner was carrying smuggled gold, he came to Lakota railway station on the evening of February 6,. 1957, with Pw. 3, his sepoy, and another, and watched the, petitioner who was also at that station at the -time. The petitioner then boarded the second class compartment in the Malabar Express, having purchased a ticket of travel to Madras, Pw. 2 having also purchased a second class and a third class tickets of travel to Podanur, Pw, 3. boarded the same second-Class compartment at the direction of Pw. 2. Apparently getting suspicious of the activities of Pw. 2, the petitioner got out of the train and was about to leave the railway station by crossing the railway line on the other side, when he was taken by Pw. 3 to Pw. 2, who seized, under mahazar, Ext. P-2, twenty-six gold bullion from the pouches of his waist belt. The petitioner was then taken to Calicut on the same night, where his confessional statement was taken by Pw. 4, the Inspector of Special Customs (Preventive), Kozhikode.

(2.) AT first, the charge against the petitioner was only Under Section 167 (81) of the Sea Customs Act, and at the last stage, a further charge Under Section 23 (i-A) read with Section 8 (1) of fhe Foreign Exchange Regulation Act, was also iframed. At the material time, before the date of the amending Act 39 of 1957, the provision corresponding to Section 23 (i-A) was Section 23 (1) which provided, that a person who contravenes any of the provisions of that Act, or of any rule, direction, or brder,: made under it, shall be punished. Section 8 (1) of the same Act reads as follows:

(3.) BEFORE dealing with the contentions advanced on behalf of the petitioner, against his conviction Under Section 167 (81) of the Sea Customs Act, it is necessary to set out some further provisions in the two statutes. After making provision as above,' in Sees. 23 (1) and 8 (1) of the Foreign Exchange Regulation Act, Section 23-A of that Act, has enacted: