K NEELAKANTA RAO Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) This petition under Section 482 of Cr.PC seeks stay of trial in CC No.8 of 2000 on the file of the Special Judge for Economic Offences, Hyderabad in which the petitioners are accused of contravention of offences under Sections 112-A and 111 of the Customs Act punishable under Section 135 of the Act pending adjudication of the proceedings in OR No.2 of 1998 (ADGN) customs dated 11/12-2-1998 pending before the Commissioner, Customs and Excise, Hyderabad.

(2.) The facts germane to this case may be stated briefly as follows: A1 to A3 in the case are said to have carried gold from Sharjah to Hyderabad. According to the Customs Authorities, as it was not declared and as after its disclosure the duty in foreign exchange was not paid in respect of the said gold, it was liable to be confiscated under Section 111(d) of the Customs Act, The petitioners herein who are accused Nos.4 and 5 are said to have abetted the offence committed by Al to A3 inasmuch as they were in unauthorised possession of foreign currency which they proposed to make available to A1 to A3 for payment of customs duty. It is alleged that under these circumstances, the foreign currency notes are also liable to be confiscated under Section 111(d) of the Customs Act read with Sections 13 and 67 of the Foreign Exchange Regulation Act, 1973 and also liable to pay penalty in respect of the same,

(3.) Thus, the prosecution case is that the petitioners herein are liable for punishment under Section 135(l)(a) and (b) and (ii) of the Customs Act for having abetted the illegal bringing of gold and for unauthorised possession of foreign currency notes as mentioned above.