ASSTT COLLECTOR OF C E Vs. BAIJJALA SHIVALINGA

JUDGEMENT

(1.) THIS is an appeal against acquittal filed by the Assistant Collector, Central Excise (Preventive ). The respondent sole-accused was tried for offences punishable under Section 135 (1) of the Customs Act, under Section 85 (1) of the Gold Control Act and under Section 27 read with Section 85 (1) (ix) (b) of the Gold Control Act.

(2.) THE prosecution case is as follows :-The accused is the proprietor of a silverware shop at premises No. 15-6-622, Siddiamber Bazar, Hyderabad and resides at House No. 15-8-452, Feelkhana, Hyderabad. On information that the accused is clandestinely dealing in primary gold, foreign gold and gold ornaments without obtaining a proper licence under the Gold Control Act, in his shop premises and also possessing and concealing primary gold and gold of foreign origin in his residential house, a raid was conducted on 5-5-1982 simultaneously at his shop premises and at his residence. The raid party took two mediators. According to the prosecution at the shop premises the raid party recovered 3 primary gold pieces and Choora, 23 nose pins with stones, 10 small rings with stones and 6 Gundlu for use in black beads chain, all weighing 38. 300 Grs. and worth Rs. 5,400/ -. They also visited the house of the accused at Feelkhana and found 15 gold slabs with different foreign markings all weighing 1955. 900 Grams. The total value of the gold seized is estimated at Rs. 3. 25. 000/ -.

(3.) THE prosecution case is that the accused came into possession of 15 gold slabs of foreign origin knowing or having reason to believe that the said gold slabs are liable to confiscation under Section 111 of the Customs Act and thereby committed an offence punishable under Section 135 (1) of the Customs Act.