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1983 (10) TMI 57 - HC - Customs


Issues: Appeal against acquittal under Section 135(1)(b)(ii) of the Customs Act.

The judgment pertains to an appeal against the acquittal of the respondent on the charge under Section 135(1)(b)(ii) of the Customs Act. The case involves the recovery of 93 new wrist watches of foreign origin valued at Rs. 5404 from the business premises of M/s. Kapur Trading Co. during a raid conducted by officials of the Customs Department. The Assistant Collector Customs and Central Excise seized and confiscated the watches as the respondent failed to produce documentary evidence of their legitimate purchase/acquisition. The Chief Judicial Magistrate charged the respondent based on a prima facie case established against him. The prosecution presented four witnesses, while the respondent denied the allegations and claimed lack of conscious possession of the watches, stating they belonged to his late father. The defense witnesses testified that the recovered watches were not of foreign origin. The trial court acquitted the respondent, citing discrepancies in the evidence and lack of proof beyond doubt regarding the recovery of the watches from the respondent's premises. The court highlighted inconsistencies in the testimonies of witnesses regarding the place and manner of recovery, as well as the absence of evidence proving the foreign origin of the watches. The judgment emphasizes that the prosecution's case was marred by glaring infirmities, leading to a lack of cogent evidence supporting the charges. The High Court upheld the acquittal, stating that the trial court's findings were reasonable and based on solid grounds, including discrepancies in evidence and the failure to establish crucial aspects of the prosecution's case. The court concluded that the acquittal was justified, dismissing the appeal of the State as lacking merit.

 

 

 

 

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