ASSISTANT COLLECTOR OF CUSTOMS Vs. TEY TECK SENG

JUDGEMENT

(1.) THE complainant, the Assistant Collector of Customs (Prosecution), Preventive Department, Customs House, Madras-1, is the appellant. Tey Teck Seng, a Chinese National, is the accused/respondent in this appeal. This appeal is filed under Section 378 Cr.P.C. against the order of acquittal made in O.C. No. 109/86 on the file of the Additional Chief Metropolitan Magistrate (E.C. II), Egmore, Madras.

(2.) THE accused was prosecuted for an offence punishable under Section 135(l)(a)(i) of the Customs Act on the allegation that on the arrival of the accused from Singapore at Meenambakkam Airport, Madras on 18-10-1985, when his person was searched, two gold biscuits each weighing 10 tolas with foreign markings were recovered from a purse; that two similar gold biscuits were recovered from each of the chappals he was wearing, that the accused had no valid permit of the Reserve Bank of India, that the accused attempted to smuggle the same into India without declaring them and that the market value of the gold was Rs. 1, 02, 630/-.

(3.) MR. P. Rajamanickam, learned Central Government Public Prosecutor appearing for the appellant contended that the Court below erred in holding that the sanction is invalid. Learned Counsel for the accused/respondent MR. M.A. Abdul Ghani contended that there is no valid sanction as held by the court below. It was also contended on behalf of the respondent that the findings of the lower Court are also not correct even on facts and that the finding of the lower Court with regard to the other aspect of the case are not legally and factually correct. MR. P. Rajamanickam, learned counsel for the appellant replied that the findings of the lower court on other aspects of the case are correct and that they could not be interfered with in this appeal.