- (1.) THE Assistant Collector Customs and Central Excise appeals against the acquittal of the respondent on the charge Under Section 135 (1) (b) (ii) of the Customs Act.
(2.) THIS appeal appears to us as singularly lacking in merit and it, therefore, suffices to make a brief reference to the facts. Indeed it would be wasteful to traverse the same ground over again in its entirety which has been so competently covered by the learned Chief Judicial Magistrate, Jullundur, in his judgment dated January 16, 1981, which is under challenge.
(3.) THAT on 14th June, 1974, officials of the Customs Department raided the business premises of M/s. Kapur Trading Co. , Phagwara Gate, Jullundur. As a result of search, 93 new wrist watches of foreign origin valued at Rs. 5404/- were recovered. It is said that the respondent could not produce any documentary evidence to show the bona fide purchase/acquisition of those watches and in the circumstances, those watches were seized and confiscated by the Assistant Collector Customs and Central Excise, Jullundur, Under Section 111 of the Customs Act, 1962, vide his order dated Nov. 30, 1974. The Chief Judicial Magistrate, Jullundur, found a prima facie case against the respondent and accordingly charged him for the said offence.;