MISRIMAL HANSRAJ Vs. UNION OF INDIA

JUDGEMENT

(1.) THE appellant Misrimal Hansraj was convicted under Section 185 (b) (ii) of the Customs Act (hereinafter called 'the Act') and sentenced to pay a fine of Rs. 500/- by the Chief Presidency Magistrate, Madras.

(2.) IN respect of the disposal of the alleged smuggled watches. (M. O. 1 series), no separate order was passed as, in the opinion of the learned Chief Presidency Magistrate, they have been already confiscated to the State by the Customs Authorities.

(3.) THE appellant is running a business in Watches and other fancy goods in the premises at No. 97, Narayana Mudali Lane, George Town, Madras under the name and style of Messrs. Sha Manmal Misrimal, a partnership firm consisting of the appellant and his two brothers.