UNION OF INDIA Vs. A S A KABIR

JUDGEMENT

(1.) This appeal is against acquittal. The challenge is to the acquittal of the respondent in E.O.C.C No.48/95 dated 08.06.2004 on the file of the learned Additional Chief Metropolitan Magistrate, EO.I, Egmore, Chennai - 8. It was a case instituted on a private complaint filed by the appellant alleging that the respondent had committed offences punishable under Section 135(1)(a)and 135(1)(b) of the Customs Act.

(2.) The brief facts of the case are as follows:-

(3.) During trial, P.W.1 has identified 42 gold bars seized from the house of the accused as M.O.1 series. The paper baggage has been marked as M.O.2. The silver bars seized were marked as M.Os.3 to 8. Exhibit P.2 is the Mahazar for the recovery of the same. P.W.4 and Mr.Jain Babulal signed the said Mahazars as witnesses. A copy of the said Mahazar was handed over to the accused. P.W.1 suspected that these articles had been imported into India without paying proper customs duty. Then P.W.1 seized two Inland letters from the house of accused which were marked as Exhibit P.4 series. Then he also recovered a copy of the lease deed (Exhibit P.5) dated 18.05.1992 showing that the accused was residing as a lessee in the said house. When the accused was questioned about the possession of silver bars he produced three receipts showing payment of customs duty.