- (1.) THE Assistant Collector of Customs and Central Excise, Ludhiana, filed the complaint Ex. P. W. 6/a on May 26, 1976, before the learned Chief Judicial Magistrate, Ludhiana, on the allegations that the shop of the respondents was searched at about 11 A. M. on April 12, 1976, as a consequence of which 431 foreign made watches and 310 straps (also foreign made) were recovered therefrom. It was further alleged therein that simultineously the house of the respondents had been kept under surveillance when Amarjit Singh respondent, a boy of 13 years, was seen coming out of the house riding a cycle and carrying two bags, from which 1218 wrist watches and 52 straps of foreign make were recovered. It was claimed that the watches were notified articles and their posssssion constituted an offence punishable under Section 135 (ii) of the Customs Act, 1962.
(2.) AT the trial the prosecution examined as many as six witnesses regarding the issuance of the search warrants, the prosecution of the respondents, recovery of 431 watches and 310 straps from the shop of the respondents, and the recovery of 1218 watches and 52 straps from the possession of Amarjit Singh, respondent, while he was leaving his house on a bicycle.
(3.) THE learned trial Magistrate held that there was no proper information before the authority issuing the warrants of search ; that the ownership of the shop and the conscious possession of the watches had not been satisfactorily explained by the prosecution : and that the statements alleged to have been made by Kartar Singh and Amarjit Singh repondents before the customs authorities were inadmissible in evidence having been procured under duress. On these findings he acquitted the respondent vide his judgment 6th May, 1977. The Assistant Collector of Customs and Central Excise, Ludhiana, has come up in appeal against the order of acquittal passed by the learned Chief Judicial Magistrate.;