(1.) THE revision petitioner Kuppuswami Chettiar was convicted under Section 135 (b) (ii) of the Customs Act and Rule 126-P (2) and (iv) and (vi) of Part XII-A Gold control-Chapter IV of the Defence of India Rules, 1962, read with Rule 126-B (2) (d) of the said Rules and was sentenced to simple imprisonment for six months under each count, the sentence to run concurrently and also to pay a fine of Rs. 200/- under the second count, in default to undergo simple imprisonment for one month, by the Chief Presidency Magistrate, Madras.
(2.) THE Assistant Collector of Central Excise, Madras, filed a complaint against the revision petitioner under Section 135 (b) (ii) of the Customs Act, 1962 read with sections 111 and 112 of the said Act and Rule 126-P (2) and (iv) of the Defence of india Rules, 1962. After the preliminary enquiry, the learned Chief Presidency magistrate framed charges under Section 135 (b) (ii) of the Customs Act and Rule 126-P (2) (ii) and (iv) of Part XII-A Gold Control-Chapter VI of the Defence of india Rules read with Rule 126-H (2) (d) of the said rules. The learned Chief presidency Magistrate has not recorded any finding in respect of the charge under rule 126-P (2) (ii) of the Gold Control Rules.
(3.) THE facts of the prosecution case are briefly these: The revision petitioner who is a native of Karaikudi, Ramnad Dt. alighted from the Raichur-Madras Passenger at the Madras Central Station at about 5-45 p. m. on 15-9-1965. On suspicion, P. W. 1, the Inspector of Central Excise intercepted the petitioner and took him to the room of the Assistant Station Master. The petitioner was found to be in possession of a cloth bag. But nothing incriminating was found in the cloth bag. The person of the petitioner was searched and while untying his dhoti, P. W. 1 found a cloth pouch tied around hi? waist. P. W. 1 seized the cloth pouch in the presence of P. W. 2, the Deputy Superintendent of Central Excise. The pouch contained small compartments, in which there were 12 bits of gold bars with foreign markings, weighing 120 tolas and 20 gold sovereigns. The loin cloth "kowneenam" worn by the petitioner was also searched and it contained three gold sovereigns wrapped in a paper and tied in the loin cloth. They were seized under mazahar Ex. P. 1. Two railway tickets were also seized from the petitioner and one of those tickets was a reserved ticket from Bombay to Madras. The petitioner was thereafter taken to the Customs Office where he gave a statement ex. P. 2. The petitioner stated that he went to Bombay at the instance of one Mani and brought 12 bits of gold and 20 gold sovereigns from Bombay by concealing them on his person, that he purchased three gold sovereigns for his own use for rs. 315/- and that he had them concealed in the kowbeenam.