2001 (11) TMI 1047 - HC - Central Excise

Summary

Issues:
Prosecution for offence under Section 34(a) of A.P. Excise Act, 1968 - Conviction and sentence upheld by trial and appellate courts - Compliance with provisions of Section 55 of the Act - Compliance with Section 100(4) of the Code of Criminal Procedure - Legality of search and seizure - Validity of conviction and sentence.

Analysis:
The petitioner was prosecuted for an offence under Section 34(a) of the A.P. Excise Act, 1968, for transporting non-duty paid liquor. The prosecution alleged that the petitioner was found in possession of contraband during a search conducted by Excise and Police officials. The Trial Court convicted and sentenced the petitioner based on the evidence presented, which was subsequently upheld by the Sessions Judge in the appeal.

The petitioner contended that the search and seizure were conducted without following the mandatory provisions of Section 55 of the Act, which allows for search without a warrant under specific circumstances. Additionally, the petitioner argued that the officials failed to comply with Section 100(4) of the Code of Criminal Procedure when no panch witness was available during the search.

The court examined the provisions of Section 55 of the A.P. Excise Act, drawing parallels with a Supreme Court decision related to a similar provision in the Mysore Excise Act. The Supreme Court ruling emphasized the importance of recording grounds before a search to safeguard the rights of citizens and declared non-compliance as rendering the search without jurisdiction and vitiating the conviction.

The court noted that the provisions of Section 55 were not raised during the trial but were crucial for conducting a lawful search and seizure. The absence of recorded grounds and failure to follow procedural safeguards rendered the search and subsequent conviction unsustainable. The court allowed the Criminal Revision Petition, setting aside the conviction and sentence.

In conclusion, the judgment highlighted the significance of adherence to legal provisions by Excise and Police officials during searches to protect the fundamental rights of citizens. The court stressed the importance of following the prescribed procedures under Section 55 of the Act and Section 100(4) of the Code to ensure the legality of search and seizure operations.