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Issues Involved:
1. Seizure and possession of notified goods. 2. Nature and origin of seized goods. 3. Voluntariness and admissibility of statements under Section 108 of the Customs Act. 4. Validity of prosecution sanction. 5. Enhancement of sentence and penalties. Issue-wise Detailed Analysis: 1. Seizure and Possession of Notified Goods: The prosecution's case was that on 8-10-1979, the accused were found in possession of smuggled goods on a bus from Bombay to Ichalkaranji. The goods included wrist-watches, electronic calculators, and other items of foreign origin. The trial court and the Additional Sessions Judge found satisfactory evidence that the accused were in possession of these goods with the requisite knowledge. The defense's claim that the goods were foisted on them by Customs Officers was rejected due to lack of supporting evidence. 2. Nature and Origin of Seized Goods: The defense argued that there was no evidence to prove the foreign origin of the goods, suggesting they might be imitations. However, the court relied on the testimony of Gombi, an experienced Customs Inspector, who had reason to believe the goods were smuggled. The court applied Section 123 of the Customs Act, which places the burden of proof on the accused to show that the goods were not smuggled. The accused failed to produce any documentary evidence to support their claim. 3. Voluntariness and Admissibility of Statements under Section 108 of the Customs Act: The trial court initially did not rely on the statements recorded under Section 108 of the Customs Act, considering them involuntary. However, the Additional Sessions Judge disagreed, finding the statements admissible and corroborative of the prosecution's case. The court noted that the accused did not retract their statements when produced before the Magistrate, which supported their voluntariness. 4. Validity of Prosecution Sanction: The defense contended that the sanction for prosecution was invalid due to lack of application of mind by the sanctioning authority. The court examined the evidence and the sanction order, concluding that the sanctioning authority had considered all relevant materials before granting the sanction. The court referenced case law to support the presumption of proper application of mind unless proven otherwise. 5. Enhancement of Sentence and Penalties: The State appealed for enhancement of the sentences. The court considered the circumstances, including the time elapsed since the incident and the penalties already imposed during departmental adjudication. The court found no grounds for enhancing the sentences. However, the court partially allowed the revision application of Chidanand R. Tunga, reducing his substantive sentence to time already served but increasing the fine to Rs. 5,000/-. The conviction and sentence of Fattu Chandsaheb Patel were set aside due to insufficient evidence of his dominion or control over the smuggled goods. Final Order: - Criminal Revision Application No. 525 of 1982 by Chidanand R. Tunga was partly allowed, with his conviction maintained but sentence reduced to time served and fine increased to Rs. 5,000/-. - Criminal Revision Application No. 524 of 1982 by Fattu Chandsaheb Patel was allowed, setting aside his conviction and sentence. - Criminal Appeal Nos. 90 and 91 of 1983 by the State for enhancement of the sentence were dismissed.
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