UNION OF INDIA Vs. NAND KISHORE KANSAL

JUDGEMENT

(1.) This is an appeal against an appellate order of acquittal passed by the Sessions Judge, 7th Bench of the City Sessions Court at Calcutta.

(2.) The respondent Nand Kishore Kansal was prosecuted on a charge under Section 135 (a), (b), Customs Act, 1962, for having in his possession wrist watches, and other consumer goods, fountain pens of foreign origin and purchasing these smuggled goods which were kept concealed in the shop styled Messrs. H. Mohanlal & Co., situated at New Market, Calcutta, of which he was the partner-in-charge of the business. He was found guilty by the Metropolitan Magistrate, Calcutta and sentenced to undergo R.I. for 6 months and to pay a fine of Rs. 2,000, in default R.I. for 6 months more. The seized goods, namely, material exhibits I and II were ordered to be confiscated.

(3.) On appeal to the City Sessions Court, the learned lower appellate court found that the goods not having been recovered from the person of the accused independent of his character as a partner of the company the case attracted the provisions of Section 140, Customs Act. Relying upon an un-reported decision of this Court in the case of Krishna Swamp Agarwalla v. State (Criminal Revision No. 279 of 1973-Calcutta High Court), the learned Judge held that the liability of the person in-charge did not arise unless the company was also charged for the offence. Incidentally, it was also observed that the recording of statement of the accused in pursuance of the provisions of Section 108, Customs Act, in English by translating the statements made in Hindi but without keeping any endorsement on the body of the statements that the accused had put his signature thereon after the same had been explained to him and admitted by him to be correct, caused prejudice to the accused. In such a view of the matter the appeal was allowed and the conviction and the sentence of the accused were set aside.