9911796707
TMI Blog2018 (9) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... essary for disposal of this appeal is as follows : On 22-10-1994, the Circle Inspector of Police, Chalakudy was conducting vehicle checking at Potta Ashramam area and the respondent herein was found in possession of 30 gold bars weighing 3495 gms allegedly with foreign markings. He was arrested, as it was having foreign markings and on suspicion that there was violation of the provisions of the Customs Act, he was produced before the Superintendent, Special Customs Preventive Unit, Kodungalloor. The said contraband was seized as per Ext. P2, seizure mahazar. An enquiry was conducted and the alleged contraband was confiscated as per Ext. P6 order by the Commissioner of Central Excise and Customs, Kochi. Apart from the confiscation, a crimin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court by ordering confiscation of gold. Now, the burden is upon the appellant to show that he has not committed the offence as alleged under Section 135 of the Customs Act. Thus, what comes is that the finding of the Court below has to be set aside. 4. I heard the Learned Counsel for the respondent. The Learned Counsel submitted before this Court that the proceedings under Section 111 of the Customs Act and proceedings under Section 135 of the Customs Act are distinct and different. One is for confiscation and whereas the other one is to penalise by imposing sentence. In the case of a proceedings under Section 135 of the Customs Act, the Court is bound to look whether the evidence adduced will prove the offence beyond reasonable doubt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India. When there is such a finding, it can be only said that in a prosecution under Section 135 of the Customs Act, the primary burden of the prosecution has been discharged as Section 135(1) (b) states as follows : "(1) Without prejudice to any action that may be taken under this Act, if any person - (a) xxxxxxx (b) acquires possession of or is in any way concerned in carrying, removing, depositing, harbouring, keeping, concealing, selling or purchasing or in any other manner dealing with any goods which he knows or has reason to believe are liable to confiscation under section 111 or section 113, as the case may be, or 7. In this case, the subject matter was found as liable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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