(1.) THIRU Hastimal, the Appellant herein stands convicted and sentenced by the Chief Presidency Magistrate, Egmore, Madras, to pay a fine of Rs. 2,000, for an offence under Section 135(b)(ii) of the Customs Act, 1962.
(2.) THE prosecution case is briefly as below: P.W. 1, Chakrapani, Preventive Officer, attached to the Customs House at Madras, had information that this Appellant had stored foreign goods, smuggled into India, in door No. 49/1 Dams Road, Chintadripet, Madras. On 17th August 1964 he met Mr. Manilal, the occupant of this premises, and the latter told him that the Appellant had kept some articles in the rear verandah of the ground floor. He took P.W. 1 to the Appellant's house in No. 70 Kesava Iyer St, and pointed him out. P.W. 1 returned to Dams Road and searched door No. 49/1. 30 tins, each tin containing 11b of Thymol, made in Germany, 500 packets of French Pack Brand Hops, 1 lb each product of U.S.A. packed in 5 gunny bags, 133 packets each containing 6 dozens of Eclipss Hacknaw blades, made in England and 38 packets each containing 1 dcz, of Glacier Clinical thermometers, made in Japan, were seized from this premises under Mahazar Ex. P -2, The Appellant then took them to door No. 20 Raja Street, Robertsonpet, Mandaveli -pakkam, Madras and from this house, 100 packets of Hops, 84 boxes containing refills, 46 pieces of Ecobra drafting instruments, made in Germany and 208 boxes containing knives of warranted stainless steel table cutlery, made in England, were seized under Mahezar Ex. P -4. From the house of the Appellant, 78 packets of Hops were seized under mahazar Ex. P -11. The Appellant was then taken to the Customs house with all these articles and there he made the statement Ex. P -12, admitting therein that the items seized were smuggled ones. Show cause notice, Ex. P -6, was issued and at this stage the appellant stated that he had purchased these articles from some company at Bombay. The Collector confiscated the articles and imposed a penalty of Rs. 1000. In addition prosecution of the Appellant on an offence under Section 135(3)(2) of the Customs Act was also sanctioned. The Appellant was put up further before the learned Chief Presidency Magistrate, Madras. P.Ws. 1 to 3 and 5, Preventive Officers deposed to the above facts. When questioned in court, the Appellant stated that he had purchased these articles under proper bills form Middle East Tradition Corporation, a firm of Importers and Exporters at Bombay. Disbelieving his case, the learned magistrate convicted the Appellant and sentenced him to pay a fine of Rs. 2000. The correctness of this conviction is new canvassed in this appeal.
(3.) IN W.P. No. 786 of 1957 of this Court, Rajagopalan, J. has pointed out as follows: