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2010 (4) TMI 695

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..... ilt of the accused beyond reasonable doubt – Appeal dismissed - 1786 of 2002 - - - Dated:- 8-4-2010 - B.V. Pinto, J. REPRESENTED BY : Shri Jeevan J. Neeralagi, Advocate, for the Appellant. S/Shri Nishchith Shetty for S. Vishwajith Shetty and M. Seethrama Shetty, Advocates, for the Respondent. [Judgment]. This appeal is filed by the Asst. Collector of Customs, (Preventive) Mangalore against the order dated 18-4-2002 passed by the L. Addl. Chief Judicial Magistrate, Mangalore, in C.C. No. 8/1992 acquitting the respondents herein of the offence under Sec. 135(1)(b)(1) of the Customs Act, 1962 and Sec. 85(1)(A) of the Gold Control Act, 1968. 2. Brief facts of the case are : That the complainant is the Asst. Coll .....

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..... ut got marked Ex. D-1 which is a Lodging Register of Hotel Rivera for the relevant period. 4. After hearing the prosecution and the defence, the learned Chief Judicial Magistrate, Mangalore, acquitted the respondents/accused of both the charges levelled against them. Hence, this appeal is by the complainant. 5. Heard Sri Jeevan J. Neeralgi for the appellant and Sri Nishchith Shetty for the respondents and perused the materials on record. It is seen from the records that out of four witnesses examined in this case, PW-1 Ramakrishanaiah is the Superintendent in Customs, Mangalore, during the relevant period. In his evidence, he has stated that on1-12-88at about1.30 p.m., he proceeded to Hotel Rivera in Mangalore along with his colleagues .....

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..... ri Hariprasad Amin was Superintendent during the relevant period. He has stated that on1-12-88, PW-1 and others have produced before him five golden biscuits of foreign origin and cash of Rs. 34,800/- along with A-1 to A-3. He has further stated that as per Sec. 108 of Customs Act statement of three persons have been recorded by him as per Exs. P2 to P4. Thereafter, he sent the samples of the gold seized to the Government MINT and obtained the certificate. He received the authorization from the Department to file a complaint against the respondents and accordingly, filed a complaint. 7. PW-3 P. Vijayan is Intelligence Officer, DRI, Mangalore. He states that he has translated Ex. P-1 from English to Malayalam to the accused persons since t .....

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..... MINT is relevant and is admissible in law. Further such a report can be produced before the court of law for the purpose of proving the case. 11. The following rulings have been pressed into service by both learned counsel : (1) 2000 CRL L.J. 4035 = 2000 (120) E.L.T. 280 (S.C.) - Asst. Collector of Central Excise, Rajamundry v. Duncan Agro Industries Ltd., (2) 1972 CRL L.J. 1135 - Asst. Collector of Customs v. Pratap Rao Sait; (3) AIR 1971 Supreme Court 44 = 1983 (13) E.L.T. 1413 (S.C.) - Hira H. Advani etc. v. State ofMaharashtra; (4) AIR 1972 S.C. 1224 = 2004 (177) E.L.T. 13 (S.C.) - Harbansingh Sardar Lenasingh v. the State ofMaharashtra 12. On a careful examination of Ex. P-6 which speaks to the certificate .....

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