- (1.) This appeal by special leave is directed against a judgment, dated October 13, 1972, of the High Court of Bombay.
(2.) Netwarlal, respondent herein, was prosecuted in the Court of the Presidency Magistrate, 2nd Court, Mazgaon, Bombay, for offences, (1) under S. 135 (a) read with Section 135 (i) of the Customs Act, 1962, (2) under Section 135 (b) read with Section 135 (i) of the same Act, and (3) under Rule 126-H (2) (d) read with Rule 126-P (2) (iv) of the Defence of India Rules, 1962. The Magistrate convicted him in respect of these offences and sentenced him to suffer six months rigorous imprisonment and to pay a fine of Rs. 1,000 on each count. The material facts are as follows. On March 6, 1968, in consequence of certain information received by the staff of the Anti-Corruption Bureau, Bombay, residential premises of the accused-respondent at Old Hanuman Lane, Bombay was searched at about 1 p.m. The respondent himself was not present at his house, but his wife and mother were present in the premises at the time of the search. As a result of the search, the Anti-Corruption Bureau recovered 100 gold bars, each weighing 10 tolas. These gold bars had foreign markings and were in the shape of gold biscuits of 24 carates purity and were found stitched in a cotton jacket, which was lying in a steel trunk underneath some clothes. The prevailing market value of the recovered gold was Rs. 1,85,000. As the search was being completed and the Panchanama prepared, the Custom Authorities, also raided the premises. The Anti-Corruption Bureau, however, first completed its Panchanama and later on a separate Panchanama was prepared, under which the gold so seized by the Anti-Corruption Bureau was taken possession of by the Customs Authorities. The case of the prosecution further was that the respondent remained absconding after this recovery till March 14, 1968, when he surrendered.
(3.) The Customs Authorities, also, took proceedings under the Customs Act, 1962, and during the course of those proceedings, recorded the statement of the accused respondent, his wife, and mother.;