ASSISTANT COLLECTOR OF CENTRAL EXCISE Vs. MOHAMMED

JUDGEMENT

(1.) THE Assistant Collector of Central Excise Integrated Divisional Office, Kozhikode filed a complaint against the respondent before the Chief Judicial Magistrate's Court, Tellicherry. That Court entertained the same as C.C. No. 79/74 for offence under Section 135 of the Customs Act, 1962. Since the accused was absconding it was included in the long pending cases. Subsequently the accused surrendered before court on 17 -2 -1978. Thereupon the case was refiled as C.C. 38/78. Later, the case was transferred to the file of the Judicial First Class Magistrate's Court, Kasaragod. There it was entertained as C.C. 559/79. After trial, the learned Magistrate acquitted the accused. Hence this appeal.

(2.) THE allegations made by the complainant are as follows : -

(3.) THE prosecution relies on the statement given by the respondent under Section 108 of the Customs Act and on the presumption under Section 123 of the Act to bring home the guilt of the respondent. So the question that arises for consideration is whether the respondent is guilty of offence under Section 135 of the Customs Act.