LAWS(MAD)-1969-3-49

BOORMAL Vs. THE ASSISTANT COLLECTOR OF CENTRAL EXCISE

Decided On March 25, 1969
Boormal Appellant
V/S
The Assistant Collector Of Central Excise Respondents

JUDGEMENT

(1.) THE appellant, Boormal was convicted under Section 135(b) of the Customs Act, 1962 and Rule 126 -P (2) (ii) and (iv) of Gold Control Rules and sentenced to undergo Rigorous Imprisonment for a period of six months under each of the two counts and in addition, he was also sentenced to pay a fine of Rs. 500 under the second count, by the Chief Presidency Magistrate Madras by his judgment dated 14th March, 1967.

(2.) THE prosecution case is briefly this : On information that one Champalal residing at 2/65, Ponnappa Chetty Street, Park Town, Madras, was illicitly trafficking in foreign gold, P.W. 1, Sri R. Srinivasan, Inspector of Central Excise with the assistance of other officers raided the said premises at about 9 a.m. on 12th January. 1965 after having obtained search warrant from the Gazetted Officer of the Department. The said premises was searched in the presence of P.Ws 3 V.K. Kupparchari who was having his goldsmith shop opposite to the premises of Champalal and one A. Balu Chetty. As P.W. 1 and his officers were in the act of searching the premises they heard a noise of a motor -cycle approaching the house. They saw the appellant attempting to enter the premises and on seeing him, Champalal was said to have signalled to the appellant, on which the appellant got into his motor -cycle and sped away. P.W. 1, suspecting that the appellant might be involved in the nefarious activities in trafficking in gold, immediately took his motor -cycle which he had kept 10 years away from the premises and. chased the appellant and intercepted him after overtaking him, about three furlongs from the place of the said premises. The appellant got down from his motor -cycle. P.W. 1 took him back to the house of Champalal where the officers were. In the presence of P.W. 3 and other officers, P.W. 1 searched the two pockets of the trouser of the appellant. Each pocket contained one paper packet wrapped in handkerchief. On opening each packet, it was found to contain 20 pieces of gold bars each weighing 10 tolas bearing marks "John Mathoi made in London ". The appellant did not have either the invoice or licence to possess gold. P.W. 1 seized the gold under a mahazar and also the motor -cycle which the appellant had used while carrying gold. The gold seized from the appellant was found to be of 24 -carat gold. The appellant was taken to the office of Central Excise and there, he gave a statement (Exhibit P -5). to the Superintendent, Central Excise. He also gave another statement (Exhibit P -6) which was recorded by the Inspector. Subsequently, the gold was confiscated and a penalty was levied under the Indian Customs Act.

(3.) WHEN questioned by the lower Court, the appellant denied that gold was seized from him. He stated that he was not residing in the house of Champalal but he was taking his bath and bed in that house. He admitted that at about 9 -30 a.m. on 12th January, 1965 when he was riding a motor -cycle in Ponnappa Chetty Street, he was stopped by a Customs Officer and was taken to the house of Champalal. He further stated that he told the officers that one Khader had given him two packets, the contents of which he did not know and showed those packets by taking them out from his pant pockets. He also stated that when the packets were opened, there were gold bars in them. He admitted that he gave statements, Exhibits P -5 and P -6 before the Excise Officials but those statements were taken from him by force.