(1.) PETITIONER challenges the order of the Sessions Judge, Sambalpur, dated 11th July, 1980, in Criminal Appeal No. 101 of 1979 whereby the learned Sessions Judge has upheld the conviction and sentence passed by the sub -divisional Judicial Magistrate, Bargarh, in II (c) CC Case No. 70 of 1976 (Tr. No. 925 of 1977) under Section 135 of the Customs Act (hereinafter called the 'Act') for violation of the provisions of Sections 11C, 11D, 11E, 11F and 111 (d) and (p) of the said Act.
(2.) ACCORDING to the prosecution case, the Assistant Collector Customs, and the Inspector of Central Excises searched the shop of the petitioner Md. Sakur on 29th June, 1976, at 7 p.m. and seized 22 foreign watches alleged to have been imported without any valid authority and in violation of the provisions of the Act. Statement of the accused was recorded and a proceeding for confiscation under the Act was initiated. After obtaining necessary sanction as required under Section 137 of the Act, a criminal complaint was lodged against the petitioner and one Manju Bibhar. The Magistrate after taking cognizance tried the case.
(3.) PROSECUTION examined five witnesses of whom P.W. 1 is the Assistant Collector of Customs; P.W. 2 is the Inspector of Customs; P.W. 3 is the interpreter engaged at the time of interrogation for obtaining the statement of accused Manju Bibhar; P.W. 4 is the Superintendent of Central Excise who had recorded the statement of Manju Bibhar and P.W. 5 is a witness to the seizure of the 22 watches. The learned Magistrate on consideration of the materials on record came to hold that the prosecution had been able to establish that 22 foreign watches were recovered from the possession of accused Md. Sakur. He also found that accused Manju Bibhar was an accomplice taking the major part in helping the accused Md. Sakur in procuring the contraband articles. The learned Magistrate, therefore, held that both the accused persons were guilty under Section 135 of the Act for having contravened the prohibitions contained in different sections of the Act and convicted them thereunder and sentenced Md. Sakur to undergo rigorous imprisonment for 3 months and to pay a fine of ,Rs. 500, in default to undergo rigorous imprisonment for one month. So far as accused Manju Bibhar is concerned, the learned Magistrate awarded sentence of fine of, Rs. 300, in default to undergo rigorous imprisonment for one month.