1990 (11) TMI 154 - HC - Customs

Summary

Issues:
1. Appeal against order of acquittal under Import and Exports (Control) Act and Customs Act.
2. Whether the order of acquittal calls for interference in the appeal.
3. Evidence of recovery of film reels and conspiracy to export without permission.
4. Examination of witnesses and confessional statements.
5. Failure to examine Abdul Aziz and reliance on Section 138B of the Customs Act.
6. Corroboration of evidence and confessions of co-accused.
7. Recovery of empty tins from accused No. 1's residence and its relevance.
8. Legal principles regarding confessions and evidence under the Customs Act.

Analysis:
The judgment involves an appeal against an order of acquittal concerning a case under the Import and Exports (Control) Act and the Customs Act. The accused were charged with attempting to export film reels without permission. The appeal raised the issue of whether the acquittal should be interfered with. The court noted that interference with an acquittal is rare unless the judgment is found to be perverse. The evidence of recovery of the film reels and the conspiracy to export without permission were discussed. The court highlighted the importance of examining witnesses and the significance of confessional statements in such cases.

The failure to examine Abdul Aziz, a crucial witness, was a key point of contention. The court addressed the relevance of Section 138B of the Customs Act regarding the examination of witnesses. The judgment emphasized the need for corroboration of evidence and the limitations of relying solely on confessions of co-accused. The recovery of empty tins from accused No. 1's residence was also discussed, emphasizing the importance of considering all evidence in reaching a verdict.

Legal principles regarding confessions and evidence under the Customs Act were analyzed in detail. The court referred to relevant case laws to support its decision. Ultimately, the court concluded that the learned Magistrate had not made a perverse decision and had considered the evidence and legal provisions adequately. The appeal was dismissed, confirming the order of acquittal by the Additional Chief Metropolitan Magistrate. The judgment provided a comprehensive analysis of the case, highlighting the importance of evidence, corroboration, and legal principles in such matters.