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2015 (11) TMI 1520 - HC - Central Excise


Issues Involved:
1. Legality of the conviction under Section 55(a) of the Abkari Act.
2. Discrepancies in vehicle number in forwarding note and Chemical Analysis Report.
3. Delay in producing the contraband articles before the court.
4. Adequacy of the sample taken from the contraband.
5. Non-production of the tube used for taking the sample.
6. Severity of the sentence imposed.

Issue-wise Detailed Analysis:

1. Legality of the conviction under Section 55(a) of the Abkari Act:
The accused was prosecuted and found guilty under Section 55(a) of the Abkari Act, leading to his conviction and sentencing to rigorous imprisonment for five years and a fine of Rs. 5 lakhs, with a default clause of additional imprisonment for two years. The incident occurred on 18.08.2000 at Muthanga Excise Check Post, where the accused was found driving a car containing 450 litres of spirit. Despite the accused's defense of being a pineapple vendor and not the driver, the court found the prosecution's evidence, particularly from PWs 1, 3, 4, and 5, to be credible and sufficient to establish guilt.

2. Discrepancies in vehicle number in forwarding note and Chemical Analysis Report:
The appellant contended that the vehicle number discrepancy between the forwarding note and the Chemical Analysis Report cast doubt on the sample's authenticity. However, the court noted that the crime number in the Chemical Analysis Report matched the case, and the sample seals tallied, deeming the discrepancy a clerical error without prejudice to the accused.

3. Delay in producing the contraband articles before the court:
The appellant argued that the one-day delay in producing the contraband articles before the court was unexplained. The court accepted PW2's explanation for the delay and referenced a Division Bench decision stating that 'forthwith' means within a reasonable time, provided the delay is explained. The court found no evidence of tampering or prejudice caused by the delay.

4. Adequacy of the sample taken from the contraband:
The appellant claimed that taking only one sample from multiple compartments was insufficient. The court held that since the liquid in all compartments was identical, taking a sample from one compartment was adequate and consistent with established legal principles.

5. Non-production of the tube used for taking the sample:
The appellant's contention regarding the non-production of the tube used for sampling was dismissed as unworthy of discussion. The court found no legal obligation to produce the utensil used for taking the sample.

6. Severity of the sentence imposed:
The appellant argued that the sentence was too severe and disproportionate. The court acknowledged the need for leniency considering the lack of antecedents and the potential for reformation. Consequently, the court reduced the sentence to three years of rigorous imprisonment and a fine of Rs. 1 lakh, with a default clause of six months, while confirming the conviction under Section 55(a) of the Abkari Act.

Conclusion:
The court meticulously analyzed the evidence and found the prosecution's case credible and the defense's story unsubstantiated. While upholding the conviction, the court showed leniency in sentencing, reducing the imprisonment term and fine, considering the accused's lack of prior offenses and potential for reformation.

 

 

 

 

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