TMI Blog1982 (2) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... watches of foreign origin. In brief, the prosecution case is as under : The Assistant Collector of Customs and Central Excise and the Superintendent of his department at Hyderabad received information that Mallikarjun on November 23, 1977 was to arrive at Hyderabad from Bombay with smuggled watches. The latter of the two on November 23, with the squad of officers was awaiting at Paradise Talkies the arrival of Mallikarjun who when alighted from the Ballal Transport Company Bus from Bombay at 10.30 A.M. The Superintendent of Customs, seized a bag from him M.O. 23 which contained twenty-two wrist watches (four out of them were "Indian made"), twenty-nine watch movements. A panchanama was held between 3 p.m. to 5.15 p.m. on that day. Mallik ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of easily as foreign made wrist watches cannot altogether be ruled out." 2. In this appeal, at the outset, it may be mentioned that the statement, Ex. P-9, given by Mallikarjun, I am not prepared to rely for more than one reasons. The evidence shows, it is unsafe to rely on such a document and convict a citizen for the Superintendent of the Customs and Central Excise, arrested the watch dealer at 13.15 hours on November 24, 1977 and it does not appear at what point of time, Ex. P-9, was recorded and obtained by him, whether it was before the arrest or after arrest. In answering (Question No. 2) at the trial under Sec. 313, Cril. P.C. as respects, Ex. P-9, Mallikarjun stated, "I have not admitted any offence but given the statement as dic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Others (1) AIR 1957 SC 877 to hold "No ......doubt, a very heavy and onerous duty is cast on an innocent possessor who for aught one knows, may have bona fide paid adequate consideration for the purchase of the articles without knowing that the same has been smuggled." The only pre-requisite for the application of the Section is the subjectivity of the Customs Officer in having a reasonable belief that the goods are smuggled. This interpretation was approved and reiterated in times out of number, therefore it is not necessary to cite all the cases. Thus, in the instant case, it is seen from out of the twenty-two (even at the cost of repetition) eleven are Nino wrist watches in two sizes. They were of "Swiss made", five Omax wrist watch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was unable to explain that they are not smuggled goods. The watches were confiscated in procedings under the Act 52 of 1962 and at the trial, he does not explain that the seized watches are not smuggled goods, that his possession of them is "innocent" or is not liable to be punished under Section 135 of the Act. 5. The learned Counsel appearing for Mallikarjun, in the circumstances, driven on the facts of the case to a corner, urged that Sec. 123 does not apply to proceedings before a cirminal court. The Counsel argued in a criminal court, the burden is as in any other criminal case, on the prosecution and the trial court is not in error in having acquitted the watch dealer for the prosecution has not proved the eighteen watches, were smu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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