ASSISTANT COLLECTOR OF CENTRAL EXCISE Vs. WILFRED SEBASTIAN

JUDGEMENT

(1.) The important question that arises for determination in this criminal appeal, filed by the Assistant Collector of Central Excise, is whether the illegality of a search conducted under S.105 of the Customs Act, 52 of 1962, hereinafter referred to as the Act, will vitiate the seizure of the articles and the consequent trial of the case.

(2.) On a complaint filed by the Assistant Collector of Central Excise of the Integrated Divisional Office, Trivandrum, ten accused, including the respondents herein-who are respectively accuses Nos. 1, 2 to 4 and 9, were tried by the Additional Judicial Magistrate of the Fist Class, Trivandrum, for an offence punishable under S.135 of the Act, on the allegation that they acquired possession of the following articles of foreign origin, viz., (1) Cabin--All 8' Cinema Projector. 81. No. 128323 (Made in Japan; (2) Car Cassette stereo player kasuga Model K.C. 9316 (Made in Japan; (3) Cassette car stereo with AM. Radio Model No. NR. 201A SI. No. 0397 2. F. Made in Japan; and (4) Two motor cycles Suzuki Made in Japan, with the knowledge that these articles are liable for confiscation under S.111 of the Act. It was in the course of a search conducted in the house of accused Nos. 2 and 3 on 24-2-1975 between 2.30 and 3-30 p.m. by PW-1, Superintendent of Central Excise and other officers that articles Nos. 1 to 3 described above were recovered. The sons of accused Nos. 2 and 3 were present at the time of the search, and, when questioned about the contraband articles secreted in the house

(3.) Accused Nos. 5 to 8 and 10 were absconding and therefore the case against them was split up and the case against the remaining accused were proceeded with.