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Issues Involved:
1. Legitimacy of the search and seizure under the Customs Act, 1962. 2. Admissibility of Dutta's evidence under Section 540 of the Code of Criminal Procedure. 3. Whether the conviction of Govani can be supported if Dutta's evidence is excluded. Detailed Analysis: 1. Legitimacy of the Search and Seizure under the Customs Act, 1962: The appellant's shop was searched by the Enforcement Branch of the Reserve Bank of India, leading to the discovery of various goods including watches, clocks, and other items. Subsequently, the customs authorities issued a search warrant under Section 105 of the Customs Act, 1962, based on the belief that prohibited and dutiable goods were secreted in the shop. The search resulted in the seizure of the goods, and proceedings for confiscation and penalties were initiated. Govani was unable to prove that the goods had borne the necessary customs duties, leading to his prosecution under Section 135(b) of the Act. 2. Admissibility of Dutta's Evidence under Section 540 of the Code of Criminal Procedure: The trial took place before the Presidency Magistrate, where Govani was charged under Sections 135(a) and 135(b) of the Customs Act, 1962. The prosecution applied for the examination of Dutta as a court witness under Section 540 of the Code of Criminal Procedure. The Magistrate allowed this, stating that Dutta's evidence was necessary for the just decision of the case. The section confers a wide discretion on the court to summon or examine any person if their evidence appears essential to the just decision of the case. The court's action was challenged on the grounds that it allowed the prosecution to fill a gap in its case, which was argued to be unfair and unjust. However, the court held that Section 540 is intended to be wide and can be exercised at any stage of the trial, provided the court is bona fide of the opinion that the step is necessary for the just decision of the case. 3. Whether the Conviction of Govani Can be Supported if Dutta's Evidence is Excluded: The High Court upheld the conviction, rejecting the contention that Dutta's evidence was improperly received. The Supreme Court considered whether the evidence of Dutta was essential for a just decision of the case. The court noted that the watches were seized under a warrant expressing a belief that they were smuggled, and Govani was given an opportunity to explain his possession but failed to do so. The court found that the just decision of the case required a finding on whether the watches were smuggled, which necessitated Dutta's testimony. The court concluded that the Magistrate and the High Court were correct in admitting Dutta's evidence, as it was essential for the just decision of the case. Consequently, the conviction was upheld, and the appeal was dismissed. Conclusion: The Supreme Court dismissed the appeal, affirming the conviction of Govani under Sections 135(a) and 135(b) of the Customs Act, 1962. The court held that the evidence of Dutta was rightly admitted under Section 540 of the Code of Criminal Procedure, as it was essential for the just decision of the case. The court also found that the search and seizure were conducted legitimately under the Customs Act, 1962, and Govani's inability to prove that the goods had borne the necessary customs duties supported the conviction.
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