S L VERMA Vs. PARMANAND TULSIDAS PATEL

JUDGEMENT

(1.) THIS appeal is preferred by the original complainant Asstt. Director, D. R. I. , Bombay, against the order of acquittal dated 29.4.1985, passed by the learned Chief Metropolitan Magistrate, Esplanade, Bombay in Case No.168/cw/1982, whereby the Respondents-accused have been acquitted.

(2.) THE Respondents-accused were chargesheeted and prosecuted for offences punishable under Section 120-B of I. P. c. read with Sections 132 and 135 of the Customs Act and Section 5 of the Imposts & Exports (Control) Act on the accusation that all the respondents-accused were parties to a criminal conspiracy at Bombay, U. K. and other places between the end of 1969 and the end of May 1973 and attempted evasion of Customs Duty chargeable on the synthetic polyester yarn and the prohibition imposed under the Customs Act and the Imports & Exports (Control) Act. It is submitted that Chaganlal & Sons and M/s. K. Hargominddas & Co. are the exporters and manufacturers of leather footwear. Mansukhlal Chhaganlal Desai is the proprietor of Chhaganlal & Sons while his wife Kamla is the proprietor of K. Hargovinddas & Co. But Mansukhlal was managing the affairs of the said Company under Power of Attorney. Against their exports they used to get Import licences. A firm by name Leather & Leatherite Corporation of Agta had also an import licence. Chhaganlal & Sons had received several licences in their name for various items including an item of fents of fancy fabrics and velveteen. THEy had also obtained Letters of Authority (L/a) in their name against import licences in the names of K. Hargovinddas & Co. and Leather & Leatherite Corporation for similar items.

(3.) IT is the prosecution case that on receiving certain information by D. R. I. , the officers of D. R. I. searched the godown premises of M/s. Manilal Patel & Co. at Sewri on 15.3.75 and located 33 cases bearing marks 'cls-Bombay Made in England' and case numbers. The said cases were seized under panchanama on 18.4.75. The said cases were found containing (1) Velvet in continuous length (2) Furnishing fabrics in continuous length (3) Suit lengths of synthetic material in continuous length (4) Shirtings and Ladies dress fabrics in continuous lengths and (5) Velvet in lengths of above 10 yards. The aforesaid seized goods were of CIF value of Rs. 2,84,400/- and the market value of Rs. 8,53,139/- and Customs duty of Rs. 4,05,270/- was payable thereon.