- (1.) On August 17, 1974 the Assistant Collector of Customs and Superintendent, Preventive Service, Customs House, Calcutta the petitioner herein, filed a complaint against thirteen accused persons, for having committed offences under Section 135 of the Customs Act, 1962 read with section 120B of the Indian Penal Code as also other offences, in the Court of the Chief Judicial Magistrate, 24 Parganas at Alipore. The material allegations in the complaint are as follows :-
(2.) On October 24, 1973 an information was received at the Customs House that a consignment of 17 bundles of Stainless Steel Flats weighing 24.33 M/Tonnes was removed illegally and surreptitiously from 28, Kidderpore Dock Shed on production of forged bill of entry and other documents without paying the duty chargeable thereon. The said goods were discharged from M.V. Vishwa Anand and manifested under line No. 36 of the Vessels' manifest. Immediate enquiries were taken up and on interrogation of several witnesses, the place where the goods in question were removed was ascertained and on search of the premises under occupation of the accused No. 11 and others, the wrappers for the goods and other incriminating materials were recovered. On gathering the particulars of the persons who brought the goods to the aforesaid premises and subsequently removed them from there for storage in a godown at Cossipore, the Customs officers took up immediate follow-up action upon identification of the said godown by accused No. 13 who led a batch of Customs Officers to 15, Kaliprosanna Sigghee Road, Calcutta in the early hours of October 25, 1973. In exercise of power vested under section 105 of the Customs Act, the Customs Officers searched the said premises and recovered the aforesaid 24.33 M/Tonnes of Stainless Steel Flats.
(3.) As the goods, which were of Japanese origin, were unlawfully removed from the custody of the Port Commissioners without payment of duties and without production of Import Trade Control Licence, and as all the thirteen accused persons were concerned in carrying, removing, depositing, harbouring, keeping, concealing, selling or purchasing or in any other manner dealing with the goods which they knew or had reason to believe were liable to confiscation under section 111 of the Customs Act, the complainant prayed for process against the accused persons for their trial according to law.;