THE STATE OF ASSAM Vs. SATYA NARAYAN SINGHANIA

JUDGEMENT

(1.) THE State has appealed against the judgment dated 23.1.78, of the Sub -Divisional Judicial Magistrate, Nalbari acquitting the Respondent of the charges under Section 135(6)(ii) of the Customs Act; 1962 and Section 85(1)(ii) of the Gold (Control) Act, 1968.

(2.) ON 22.6.76 the customs preventive officers of Shillong and Gauhati searched the premises of the Respondent, Shri Satya Narayan Singhania, of Nalbari and recovered 15 pieces of primary gold, one gold mohar, all weighing 327.664 gms. worth about Rs. 14,000/ -, and three foreign silver coins from an almirah of the Respondent's bed room. The articles being seized along with some account books of the Respondent, the gold pieces and the mohar were tested by a registered goldsmith, After completion of the investigation the case was departmentally adjudicated by the Collector of Customs and Central Excise, Shillong which ended in absolute confiscation of the said primary gold and a penalty of Rs. 1,00,000/ -. Adjudication proceeding under the Gold (Control) Act was also started by the Assistant Collector of Customs and Central Excise, Gauhati who imposed a penalty of Rs. 2000/ - under the Gold (Control) Act. The Respondent was also prosecuted, after obtaining sanction, under the aforesaid provisions of the Customs Act and the Gold (Control) Act on the offence report dated 18.4.77 whereupon the instant case was registered and after Investigation the Respondent was charge -sheeted under the aforesaid sections, namely, Section 135(6)(ii) of the Customs Act and Section 85(1)(ii) of the Gold Control Act.

(3.) ON the basis of the above evidence on record the learned trial Court having held that the prosecution had failed to establish either of the charges against the accused Respondent and having acquitted him of the charges, the question before this Court is whether the view taken by the trial Court in favour of the accused -Respondent merits interference in this appeal against acquittal.