MAHESH BHAGWATI, J. - (1.) CHALLENGE in this appeal is to the judgment dated 9th September, 1996 rendered by Special Judicial Magistrate (Economic Offences) Rajasthan Jaipur, whereby he acquitted the accused respondents Sita Ram Somani and Om Prakash Soni in the offence under Section 135 of the Customs Act, 1962 (herein after referred to as 'Act, 1962').
(2.) THE nub of the prosecution story is as under: That on a prior information regarding illicit transaction of contraband' gold the headquarter's Customs Preventive party reached the vicinity of residence of Sita Ram Somani, 'Somani Bhavan', Churu Ka Rasta, Jaipur on 1.1.1985. One Om Prakash while coming out of Somani Bhavan with a jute bag in his hand at about 10.30 hours reached at his Scooter No. RNB 5386 and kept the jute bag in the dicky of his Scooter. The Preventive Party nabbed him before he coufd start the Scooter. The search of the jute bag resulted in the recovery of 8 gold biscits with marking indicating their foreign origin. On search of his person, a piece of paper slip bearing the particulars of gold transaction and 430/ -rupees were also recovered. Pursuant to the information furnished by Om Prakash Soni, the Preventive Party took the search of the residential premises of Sita Ram Somani situated at Somani Bhawan, which resulted into recovery of 36 gold biscuits and US Dollars 12100 having marking indicating their foreign origin. Both the persons could not produce any evidence in proof of legal import/possession of the recovered gold and US Dollars, as such all were seized under Section 110 of the Customs Act, 1962 and under Section 66 of the Gold (Control) Act, 1968 on a reasonable belief that the same were imported/required/possession by them in violation of the provisions of Section 11 of the Customs Act, 1962 and Section 13 of the Foreign Exchange Regulations Act, 1973 and Section 8(1) of the Gold (Control) Act, 1968. The purity of the 44 gold biscuits was found to be 24 carats. Both the persons admitted the recovery of gold biscuits from their possession. Their statements were recorded. After completion of enquiry, Collector Customs and Central Excise, Jaipur accorded sanction to prosecute both Sita Ram Somani and Om Prakash Soni and the Superintendent (Prosecution) Customs and Central Excise) after due enquiry filed a complaint against them in the Court of Special Judicial Magistrate (Economic Offences) Rajasthan, Jaipur. Both the respondents were indicted for the offence under Section 135(1) of the Customs Act, 1962, who pleaded not guilty and claimed to be tried. In order to further its version the prosecution examined in all five witnesses. In their examination under Section 313 of Cr.P.C., the accused respondents claimed innocence and pleaded their false implication by the customs authorities. On completion of trial both the respondents were acquitted for the alleged offence as indicated hereinabove.
(3.) HEARD the learned Counsel for the appellant as also the learned Counsel appearing for the accused respondents and with their assistance carefully scanned the relevant material on record.;