TMI Blog1966 (3) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... sion, Belgaum, received information that contraband goods would be found in the house of the appellant. Consequently he raided the house in the company of three panchas. The appellant was not present in the house when the raid took place, but his mother and sister-in-law were there. After necessary formalities the house was searched and a big steel trunk, cane-box and another steel trunk were taken down from the loft in the kitchen. On opening, a belt with four pouches stitched to it, was found in the big steel trunk. Inside the pouches, four gold bars with foreign marks and labels of Goa Customs authorities were found in the box. In the other two boxes also various sums of money currency notes were found. The weight of the gold bars was 343 tolas. 2. On November 30, 1960, the appellant was arrested and interrogated by the Deputy Superintendent of Customs and Excise. The answers given by him were reduced in writing and his signature was taken on the writing after it had been read over to him. During his interrogation, the appellant admitted that the four gold bars had been given to him on November 27, 1960 in the morning by one Vithal Morajkar of Goa so that he might deliver the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion is concerned, namely, the interpretation of Section 167(81) of the Sea Customs Act, the matter is now settled by the decision of this Court in Sachidananda Banerjee v. Sitaram Agarwal, Cri. A. No. 192 of 1961 and other connected appeals, dated 5-10-1965; (AIR 1966 SC 955). This court has held therein that the interpretation put by the Calcutta High Court in the Case of Sitaram Agarwal, 1962 (2) Cri. LJ 43 : (AIR 1962 Cal. 370), is not correct and that Section 167(81) of the Sea Customs Act also take in persons who may not be concerned with actual import of prohibited goods. The view taken by the Mysore High Court is in accordance with the view taken by this Court in that appeal and in view of that, learned counsel for the appellant has admitted that the appellant would be guilty within the meaning of Section 167(81) of the Sea Customs Act. 5. This leaves only the second question, and it has been urged on behalf of the appellant that a Central Excise Officer under the Central Excise Act (No.1 of 1944), (hereinafter referred to as the Act) is a police officer within the meaning of those words in Section 25 of the Evidence Act. Therefore, even though, the Deputy Superintendent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court in Radha Kishan Marwari, ILR 12 Pat. 46 : [AIR 1932 Pat. 293 (SB)], is not correct. On other hand it has been urged on behalf of the State that the view taken by the Patna High Court in Radha Kishun Marwari, ILR 12 Pat. 46: [AIR 1932 Pat. 293 (SB)], is the correct one. Prima facie there is in our opinion much to be said for the narrow view taken by the Patna High Court. But as we have come to the conclusion that even on the broad view, a Central Excise Officer under the Act is not a police officer, it is unnecessary to express a final opinion on the two views on the meaning of the words police officer in Section 25 of the Evidence Act. We shall proceed on the assumption that the broad view may be accepted and that requires an examination of the various provisions of the Act to which we turn now. 8. The main purpose of the Act to levy and collect excise duties and Central Excise Officers have been appointed thereunder for this main purpose. In order that they may carry out their duties in this behalf powers have been conferred on them to see that duty is not evaded and persons guilty of evasion of duty are brought to book. Section 9 of the Act provides for punishmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f an officer-in-charge of a police station under Chap. XIV of the Cr. P.C. and, therefore, he must be deemed to be a police officer within the meaning of those words in Section 25 of the Evidence Act. It is true that sub-sec. (2) confers on the Central Excise Officer under the Act the same powers an officer-in-charge of a police station has when investigating a cognizable case; but this power is conferred for the purpose of sub-Section (1) which gives power to a Central Excise Officer to whom any arrested person is forwarded to inquire into the charge against him. Thus under Section 21 it is the duty of the Central Excise Officer to whom an arrested person is forwarded to inquire into the charge made against the accused person, he shall either admit him to bail to appear before a Magistrate having jurisdiction in the case, or forward him in custody to such Magistrate. It does not, however, appear that a Central Excise Officer under the Act has power to submit a charge sheet under Section 173 of the Cr. P.C. Under Section 190 of the Cr. P.C., a Magistrate can take cognizance of any offence either (a) upon receiving a complaint of facts which constitute such offence, or (b) upon a re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the opinion that mere conferment of powers of investigation into criminal offences under Section 9 of the Act does not make the Central Excise Officer a police officer even in the broader view mentioned above. Otherwise any person entrusted with investigation under Section 202 of the Cr. P.C. would become a police officer. 11. In any case unlike the provisions of Section 78(3) of the Bihar and Orissa Excise Act, 1915, Section 21 (2) of the Act does not say that the Central Excise Officer shall be deemed to be an officer-in-charge of a police station and the area under his charge shall be deemed to be a police station. All that Section 21 does is to give him certain powers to aid him in his enquiry. In these circumstances we are of opinion that even though the Central Excise Officer may have when making enquiries for purposes of the Act powers which an officer-in-charge of a police station has when investigating a cognizable offence he does not thereby become a police officer even if we give the broader meaning to those words in Section 25 of the Evidence Act. The scheme of the Act, therefore, being different from the Bihar and Orissa Excise Act, 1915, the appellant cannot t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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