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2014 (9) TMI 377 - CALCUTTA HIGH COURTSmuggling of wrist watch movement - onus to prove - the statement of government officials were rejected - Held that:- in the seizure list accused has put his signature. It is also an admitted fact that accused made a statement under Section 108 of Customs Act and in his statement he stated that search was made in presence of the independent witnesses. But in absence of any witnesses or not non-production of the independent witnesses created a doubt in the mind of the court whether the statement made by the accused under Section 108 was taken voluntarily or under pressure. According to the expert the seized wrist watch movements are of Swiss origin but the learned Trial court has failed to find any reason opinion of the expert to that effect. - the expert contended that he received a letter from Mr. Mazumder, Superintendent of Customs with a request to give number embossed in wrist watch movement made in Russia, France and Switzerland. - but said letter was not produced before the Court below - Moreover, none of the witnesses have stated that said letter either destroyed or misplaced or lost during the course of transaction. - So, the entire prosecution case depends upon the ocular version not only of the seizing party but also upon the opinion of the expert. The wrist watch movement bears some marks and it was claimed by the customs officers that those marks are made of foreign country but it was not proved beyond all reasonable doubt seizure witnesses were not produced though the cash were seized but there is no satisfactory explanation whether these seized cash were sale proceed of the smuggled goods. Moreover, no attempt was made on behalf of the customs officers to produce seizure witness to prove this case beyond all reasonable doubt or to prove that the wrist watch movement falls within the purview of prohibitory order. - revenue appeal dismissed - Decided against the revenue.
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