TMI Blog2012 (9) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... accordance with Sections 100 to 105 of the Customs Act inasmuch as independent witnesses, who are also the inhabitants of the locality have not been examined - provisions of Section 212 of the Cr. P.C. which are applicable in respect of a proceeding conducted under the Cr. P.C. cannot be applied to the present - delay in obtaining the sanction order and there was also delay in filing the complain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing No. ZRM-4896 from Bombay to Bangalore and on being apprehended near K.G.N. Office, P.B. Road, Belgaum, by the officials of the Central Excise Preventive Branch, it was found that the accused was carrying 50 gold pellets weighing 5.832 grams valued at Rs. 18,31,000/-. It was also found that the accused had no permit or licence to carry the gold pellets. Therefore, on the basis of the complai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. 5. I have heard the learned counsel for the appellant and the learned counsel for the respondent and perused the records of this case and the reasons given by the trial court. 6. The trial court has found the following defects in the prosecution case. First of all, the trial court found that the search and seizure was not conducted in accordance with Sections 100 to 105 of the Customs Act i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs nor was there any endorsement on these documents to show that the sanctioning authority has gone through these materials before issuing the sanction letter as per Ex.P-1. 8. The next defect noticed by the trial court was that the provisions of Section 212 of the Cr. P.C. which are applicable in respect of a proceeding conducted under the Cr. P.C. cannot be applied to the present case and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, took the view that the accused is entitled to be acquitted of the offence with which he was charged. 11. In the light of the aforesaid view taken by the trial court in my view, interference in the order of acquittal is not called for unless it is shown that the finding recorded by the trial court is totally perverse or unreasonable. Since no such occasion has arisen in the instant case, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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