COLLECTOR OF CENTRAL EXCISE Vs. KALLATRA MOHIM

JUDGEMENT

(1.) THE Assistant Collector of Central Excise and Customs,Kozhikode,is the appellant.The appeal is against the order of acquittal of the five accused in C.C.No.1154 of 1976,on the file of the Judicial Magistrate of the First Class.Kasaragod,of an offence punishable under S.135(1)of the Customs Act.Originally there were six accused.The second accused,Hussain alias Hassankutty,could not be traced out and therefore the case as against him was split up and trial continued with the remaining accused on record.Accused 3 to 6 were subsequently ranked as accused 2 to 5.

(2.) THE facts of the case are as follows:The Joint Superintendent of Police,Kasaragod,who have been examined as P.W.1 in the case,got information that contraband articles were being transported in lorry MYD 2606 from Uduma in the early hours of 19th September 1972.P.W.1 and his party intercepted the lorry at Chattanchal at about 5.30 a.m.There were five persons in the lorry,who were accused 1 to 4 in the present case and the absconding accused,Hussain.While the Police party was checking the contents of the lorry,the first accused,Kallatra Mohim and the absconding accused,C.K.Hassan,took to their heels and escaped.On a search being conducted in the presence of independent witnesses,including P.W.2,Village Officer,it was found that 24 gunny bundles of fabrics of foreign origin covered with tarpaulin and ice slabs and one motor cycle YAMAHA with registration No.WBP 5227 and markings HSI 11 - 1236 were found in the lorry.19 bundles contained 465(13830 yards)of polyester 80 per cent cotton 20 per cent shirting of Japanese make and 5 bundles contained 164 rolls(4100 yards)of printed nylon crape saree cloth of Japanese make.There was no document to show the illicit nature of the import or acquisition of the foreign fabrics and the motor cycle.The Police party therefore seized the articles,along with the lorry,under a mahazar and registered Crime No.212 of Kasaragod Police Station.On 7th October,1972 the articles,with a copy of the first information report,and search list,were delivered over to the Superintendent of Central Excise,Customs Preventive Unit,Kasaragod for necessary action.The Inspector of Central Excise,Special Customs Preventive,Kasaragod,seized the articles under a mahazar prepared on 7th October,1972.On the reasonable belief that the fabrics in the 24 bundles and the Motor Cycle and lorry were liable to confiscation under the Customs Act,1962(for short the Act)the Superintendent of Central Excise,Special Customs Preventive Unit,Kasaragod took up investigation of the case.The investigation revealed that the fabrics and motor cycle and the lorry belonged to the first accused,Kallatra Mohim and the absconding accused,C.K.Hussain,and other accused were assisting him in acquiring,keeping,concealing,transporting,carrying,etc .,of the contraband fabrics and motor cycle,knowing that they were smuggled goods.

(3.) THE Additional Collector of Customs,after notice to the accused,by his order dated 4th June,1974 confiscated the 24 bundles of foreign fabrics and the motor cycle and imposed penalties on all the accused.It was in addition to the above proceedings that the prosecution was launched under S.135(1)of the Act.