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TMI Blog1957 (2) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the entourage of the King of Saudi Arabia, who was on a visit to this country and was at that date at Bangalore, entered the shop of the petitioner and offered for sale a quantity of gold bars which they brought. The market price of gold at the period for the type offered by these Arabs was about Rs. 92 per tola. The price quoted was Rs. 91 per tola but the petitioner offered Rs. 90 per tola and the deal was concluded. The gold offered consisted of 10 bars weighing 10 tolas each and the price payable therefore came to Rs. 9000. Out of this Rs. 4000 was agreed to be received in cash and the balance the Arabs agreed to take in the form of jewels in the shop of the petitioner. While these negotiations were proceeding in the petitioner's s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht to any wharf in order to be put on board of any vessel for exportation contrary to such prohibition or restriction. 18 and 19 Such goods shall be liable to confiscation; any person concerned in any such offence shall be liable to a penalty not exceeding three times the value of the goods, or not exceeding one thousand rupees. In the notice reference was also made to the contravention of the Foreign Exchange Regulations Act, 1947. But as the terms of this provision merely incorporate those of the Sea Customs Act, they do not need separate mention. 4.The petitioner submitted his explanation in the course of which he stated that Messrs. Kesarla Audinarayanaiah Setty Son Co. of which he is the partner bona-fide believed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, as his knowledge that the gold was imported gold leads me to believe that he was prepared to assist in the disposal of this illicit gold which has been imported into India and thus aided and abetted the final importation of this illicit gold. From the written statement given by the party I am also not satisfied that he exercised all due diligence to prevent the commission of the offence...... The sale was therefore fully established and the act of aiding and abetting illicit importation of the gold was complete. I, therefore, find Shri Sethurajan guilty of the charges framed against him.' 5.I shall now summarise the findings of fact of this officer on the basis of which the contravention of section 167(8) of the Sea Customs Act was ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he had 'aided or abetted' the commission of the offence of illegal importation. It is not the case for the respondent that the petitioner induced, aided or abetted the Arabs to effect the illegal importation, of gold; he was not an 'accessory before the fact' which is the meaning of the expression 'abetted' used by the Collector of Excise in his order. The petitioner no doubt purchased the gold and on the finding of the officer, knowing that it was smuggled. But that was long after the gold was smuggled and the petitioner was no party to the smuggling of the gold. It was therefore a misnomer or misapplication of the words to term the act of the petitioner in purchasing the gold that he had 'aided or abetted' the illegal importation. 7.Lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f of the remedy provided by the Sea Customs Act and has preferred an appeal to the Central Board of Revenue, New Delhi. Learned counsel for the respondent urged that the pendency of this appeal before an authority outside the territory of the State was a circumstance which would preclude the jurisdiction of this Court under Art. 226 of the Constitution. The argument was that if that appeal were allowed, there would be no necessity for the writ and if it were dismissed, the order of the Collector would have merged in the order of the Central Board of Revenue with the result that the petitioner would have to canvass the propriety and legality of the appellate order which was by an authority outside the territorial jurisdiction of this Court, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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