2009 (3) TMI 523 - HC - Customs

Prosecution Smuggling - articles were seized under Section 110 of the Customs Act on the reasonable belief that the same have been smuggled into India. On the basis of the seizure, complaint under Section 135 of the Customs Act was registered against the petitioner wherein it was averred that on 11-4-1991 the residential premises of the petitioner as well as his personal search was conducted in which the aforementioned contraband articles were recovered. Held that since conviction of petitioner stands, petitioner directed to pay a fine of Rs. One lac.

Summary

Issues:
1. Revision impugning the judgment convicting the petitioner under Section 135 of the Customs Act.
2. Confiscation of Gold Biscuits and Gold Sovereign from the petitioner's residential premises.
3. Appeal dismissal by the Sessions Judge, Jalandhar.
4. Penalty payment by the petitioner and request for leniency in sentencing due to the abolition of the Gold (Control) Act.
5. Reduction of sentence considering the time elapsed since the raid and payment of penalty.

Analysis:

1. The petitioner filed a revision challenging the judgment convicting him under Section 135 of the Customs Act. The Chief Judicial Magistrate, Jalandhar, and the Sessions Judge, Jalandhar, had both found the petitioner guilty of possessing Gold Biscuits and a Gold Sovereign without paying customs duty, leading to confiscation and imposition of a three-year sentence and a fine of Rs. 5,000.

2. The raid conducted by the Assistant Collector, Central Excise & Customs, Jalandhar, on the petitioner's residential premises resulted in the recovery of six Gold Biscuits and one Gold Sovereign. These items, valued at Rs. 2,48,485.60, were seized under Section 110 of the Customs Act on suspicion of smuggling into India, leading to the filing of a complaint under Section 135 of the Customs Act against the petitioner.

3. Despite the petitioner's appeal, the Sessions Judge, Jalandhar, upheld the conviction, affirming the confiscation and penalty imposed by the Chief Judicial Magistrate.

4. The petitioner's counsel argued for leniency in sentencing due to the abolition of the Gold (Control) Act and the petitioner's payment of the penalty for possessing the Gold Biscuits without paying customs duty. The counsel did not contest the conviction but highlighted the petitioner's brief jail term of 7 days.

5. Considering the significant time elapsed since the raid in 1991, the court reduced the sentence to the period already served by the petitioner. However, the court ordered the petitioner to pay a fine of one lac rupees within three months, failing which the petitioner would have to serve the original sentence imposed by the lower courts. The revision was disposed of accordingly.