ASSISTANT COMMISSIONER, CENTRAL EXCISE AND CUSTOMS, THRISSUR DIVISION,, Vs. RAJENDRA PRABHU, S/O. PATTABI S.

JUDGEMENT

(1.) This appeal is against the judgment of acquittal passed by the trial court in C.C.No.13/1996 on the files of Additional Chief Judicial Magistrate (Economic offences) Court, Ernakulam.

(2.) The facts necessary for disposal of this appeal is as follows:

(3.) When the appeal came up for hearing, the learned Counsel appearing for the appellant/customs, submitted before this Court that there was an earlier proceedings under section 111 of the Customs Act, 1962, that the above referred 30 gold biscuits were confiscated by the Customs Commissioner and penalty imposed. The said order was challenged before the tribunal and was modified. Thereafter, a writ petition was filed before the Hon'ble High Court of Kerala, which was a reported decision, Rajendra Prabhu v. Union of India 1999(1) KLT 402 . By the said judgment, Ext.P6 was set aside and directed the Commissioner to return 30 gold biscuits to the respondent herein. It was taken up before the Hon'ble Supreme Court by filing Civil Appeal No. 3077/1999. By the judgment dated 21.03.2001, the judgment of High Court of Kerala was reversed and was set aside and the submission was that, now the issue has been settled by the Hon'ble Apex Court by ordering confiscation of gold. Now, the burden is upon the appellant to show that he has committed the offence as alleged under section 135 of the Customs Act. Thus, what comes is that the finding of the court below has to be set aside.