ASSISTANT COLLECTOR OF CUSTOMS AND CENTRAL EXCISE Vs. ROSHANLAL CHOURASIA

JUDGEMENT

(1.) THIS is an appeal against the order of acquittal passed by the learned Sub -divisional Magistrate. Imphal West, in a case where the accused was tried under Section 135 of the Customs Act, 1962 for having illegally acquired possession of certain contraband precious stones weighing 17,967.510 grams worth Rs. 18.821.70 and a foreign made transistor radio worth Rs. 200/ -.

(2.) ALTHOUGH the learned Sub -divisional Magistrate held in his lodgment that the possession by the accused. respondent of the aforesaid precious stones and of the transistor had not been proved, we find there is sufficient evidence to prove such possession. In point of fact, the accused. respondent himself In a signed voluntary statement dated 10.7.1967 (Ext. P. 12) admitted the possession of the aforesaid articles. He, however, stated that he had purchased the precious stones in several lots from different persons in Manipur. And that the transistor was left with him in the hotel, where he was working, by some unknown persons to be taken back by him later. The accused. respondents possession of the precious stones and of the transistor is. therefore, not in dispute and, to that extent, the finding of the learned trial Court cannot be sustained.

(3.) SECTION 111 of the Customs Act (hereinafter called "the Act") specifies various categories of goods brought from outside India, which are liable to confiscation, Mr. Sen. the learned Counsel for the appellant, submits that the goods found in possession of the accused. respondent were liable to be confiscated under Clauses (b) (i) or (k) of Section 111. Clause (b) reads as under: