TaxTMI 
TaxTMI 
2010 (8) TMI 206
X X X X Extracts X X X X
X X X X Extracts X X X X
....- Revision petitioner, the accused in C.C. 342/1994 on the file of Additional Chief Judicial Magistrate, (Economic Offences), Ernakulam was convicted and sentenced for the offence under Section 135(1) of Customs Act, 1962. Petitioner challenged the conviction and sentence before Sessions court, Ernakulam in Crl. A. 450/1998. Learned Additional Sessions Judge on re-appreciation of evidence confir....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n the negative. As the officials were not satisfied with his reply, baggage was subjected to detail examination in the presence of the independent witnesses. When suit case which formed part of the baggage of the petitioner was examined, one yellow coloured small metal ingot was found. As it is suspected to be gold, it was verified and found that it was some metal yellow in colour and aluminium pa....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t (Control) Act, 1947 and are thereby liable for confiscation. After the seizure, petitioner gave voluntary statement under Section 108 of the Customs Act admitting the seizure. He was arrested and produced before the learned Magistrate and remanded to judicial custody. Petitioner pleaded not guilty. Exts. P1 to P6 were marked and PW1 was examined. Learned Magistrate on the evidence found the peti....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lish that petitioner had carried with him 1369 gms of gold having a purity of 21 carat and 17 gms of gold ingot having purity of 24 carat having a total value of Rs. 4,16,055/- without disclosing possession of gold and without any valid documents. In such circumstances, conviction of the petitioner for the offence under Section 135(1) of Customs Act, 1962 is perfectly legal. 7. Then the onl....