Home Case Index All Cases Customs Customs + HC Customs - 2019 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (10) TMI 1394 - HC - CustomsSmuggling - Sandal woods - prohibited goods or not - acquittal of accused/respondents in both the appeals on the ground that the appellant/prosecution has not proved its case beyond reasonable doubt against the accused/respondents - shipping bill was filed by the respondents in bogus name to escape from the clutches of law - offence under Section 135(A) of the Customs Act. HELD THAT:- On reading of the entire evidences of the prosecution and the statements given by the respondents before the Customs officials and also the photographs which were produced before the Court as Material Objects it is seen that the penal proceedings were taken by the Department, which was confirmed by this Court and admittedly the respondents have not challenged the order of this Court regarding penalty proceedings. Therefore, in these circumstances, this Court comes to the conclusion that the prosecution has proved its case beyond reasonable doubt that the respondents made a preparation and attempt to smuggle the sandal woods in the name of roofing tiles and as per Foreign Trade (Development and Regulation) Act, 1992, EXIM Policy and Foreign Trade Policy 1997-98, the sandal woods are prohibited items for exporting. The learned trial Judge failed to consider the legal as well as factual position in this case and even though there is sufficient materials available to convict the respondents for the charged offences, he has not appreciated the evidence properly in right perspective to give effect to the Specific provisions of the Customs Act and this Court finds that the appellant has not proved its case and the respondents are not found guilty for the offence under Section 132 of Customs Act and all the respondents are acquitted for the said offence. The appellant/Customs Department has proved its case beyond reasonable doubt for the offence punishable under Sections, 135(1)(a)(ii) r/w.135(A) of the Customs Act and therefore, they are convicted under Sections 135(1)(a)(ii) r/w.135(a) of the Customs Act. Therefore, the judgment of the learned trial Judge is liable to be set aside and accordingly, set aside, in this regard. Since it is a reversal judgment, before awarding sentence, the accused have to be given opportunity for being asking the question of sentence. The acquittal of respondents in both the appeals for the charges under Section 132 are confirmed and for the charges under Sections, 135(1)(a)(ii) r/w.135(a) of the Customs Act, by the learned Additional Chief Judicial Magistrate, Madurai, in C.C.Nos.2 of 2003 and 4 of 2004 vide separate judgments dated 23.05.2008 are hereby set aside - Criminal Appeal stands allowed in part.
|