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TMI Blog1983 (7) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... n such goods or not, any person knowingly concerned in any fraudulent evasion or attempt at evasion of such prohibition, would clearly be covered by the second or third part as the case may be. Here there was clearly a prohibition on export of silver without a licence, imposed by the Export Trade Control Order, 1668 issued under Section 3 of the Imports and Exports (Control) Act, 1947 and on the facts established by the prosecution-facts which could not be and were not disputed-the accused were knowingly concerned in fraudulent evasion or attempt at evasion of such prohibition on export of silver and their case was therefore plainly and indubitably covered by the third part of Section 135(1)(a)(ii). The learned single Judge of the High Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p.m. on that day and it was going to take the silver to a spot near Khanderi island in order to put it on an Arab Dhow for despatching it to Dubai. On receipt of this information, Shri Mugve kept a watch in a privately owned motor launch in the stream near Ballard Pier about four miles away from the shore. At about 11 p.m. Shri Mugve and the other customs officers accompanying him noted that a heavily loaded fishing vessel was proceeding towards the Khanderi island without navigational lights. They immediately chased the fishing vessel and asked the crew to stop it but instead of stopping the crew increased the speed and tried to run away. The fishing vessel was chased and eventually it was intercepted by Shri Mugve and the other customs o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms Act, 1962 and Section 23(1A) of the Foreign Exchange Regulation Act 1973. The Assistant Collector of Customs accepted the judgment of the learned Single Judge in so far as it acquitted the accused of the offence under Section 23(1A) of the Foreign Exchange Regulation Act, 1973 but he was aggrieved by that part of the judgment which set aside the conviction under Section 135(1)(a)(ii) of the Customs Act, 1962 and he accordingly preferred the present three appeals with special leave obtained from this Court. 3. Before we set out the rival arguments addressed before us, it would be convenient to reproduce Section 135(1)(a)(ii) of the Customs Act, 1962. That section reads as follows : 135. Evasion of duty or prohibitions - (1) Witho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chargeable on export of silver, it did not fall within the words with respect to such goods and hence fraudulent evasion or attempt at evasion of the prohibition on export of silver without a licence imposed under the Trade Control Order, 1968 issued under Section 3 of the Imports and Exports (Control) Act, 1947 was not punishable under Section 135(1)(a)(ii). It was this contention urged on behalf of the accused which appealed to the learned Single Judge of the High Court of Bombay and resulted in the acquittal of the accused. The sole question which therefore arises for consideration on these rival arguments is as to what is the true meaning of the expression with respect to such goods . It is limited only to goods falling within the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition for the time being imposed under any other law for the time being in force with respect to such goods, he shall be punishable with imprisonment for a term which may extend to three years or with fine or both. The ingredients of the offence under Section 135(1)(a)(ii) would clearly be satisfied if the case falls within any one of these three parts. Each of these three parts is distinct and independent of the other two and whether a case falls within any one part or not has to be judged by reference to the ingredients of that part and not of any other part. The ingredients of one part cannot be projected in the other two parts. The first part deals with a case where in relation to any goods a person is knowingly concerned in any frau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se words are not descriptive of the kind of goods to which the first part of the section is applicable. It is totally impermissible, on a plain natural construction of the language used in the section, to read these words as importing the requirement that the goods must be chargeable with duty in order to fall within the second or third part of the section. 5. We are therefore of the view that where goods are chargeable to duty and any person is knowingly concerned in any fraudulent evasion or attempt at evasion of such duty, the case would fall within the first part of the section, but where there is a prohibition imposed with respect to any goods under the Customs Act, 1962 or any other law for the time being in force, then, irrespecti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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