TMI Blog1975 (8) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... e found from which inferences about their origin and recent import could arise. The appellant's conduct, including his untruthful denial of their possession, indicated consciousness of their smuggled character or mens rea. In any case, there was some evidence to enable the Courts to come to the conclusion that the goods must have been known to the appellant to be smuggled even if he was not a party to a fraudulent evasion of duty. Consequently, the appellant had been convicted only under Section 135(1)(ii) of the Act. We do not find sufficient reason to interfere with this finding of fact or the sentence imposed. It would also follow that the goods were rightly confiscated. Appeal dismissed. - 74 of 1971 - - - Dated:- 29-8-1975 - M.H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontaining the lighters were found written Dubai and Made in Austria . The five boxes containing flints had the words Dubai and Made in West Germany inscribed on them. A panchnama was prepared before Panchas. A rent receipt in the name of the appellant in respect of room No. 10 in this house, of which a portion was occupied by the appellant, and a bill for the consumption of electricity were also seized from the custody of the appellant together with the Godrej lock and the keys produced by the appellant. Subsequently, the seized articles were made over to the Inspector of Central Excise and Customs, Marine and Prevention Division, Bombay on 24-4-1967, under Section 110 of the Customs Act. 3. The value of 7,200 cigarette lighters w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion evidence, the appellant had at first refused to produce, proved that the portion in which the boxes were kept was in appellant's exclusive possession with all that was contained in it. It is possible that he may have sub-let other portions of the partitioned room to other persons, but there is no reason to doubt that the appellant was not only in possession of the boxes but knew something about the incriminating nature of their contents. Otherwise, why should he, at first, have refused to produce the key he had? Furthermore, the appellant had not given any evidence to show that his sub-tenants had placed the boxes there, or that there was any reason why he should allow them to use the portion reserved by him for himself. His case r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 21-4-1967. There is, however, another objection to the applicability of Section 123(1) of the Act. It is that it would apply only to goods seized under the Act. It is contended that the goods in respect of which the appellant was prosecuted were not seized under the Act. Reliance was placed for this contention upon Gian Chand v. State of Punjab, 1962 Supp. (1) SCR 364 = 1983 E.L.T. 1365. 6. Even if the goods with which we are concerned here were not seized under the Act, as provided by Section 111 of the Act, it is contended on behalf of the State that Section 106, read with Section 114 of the Evidence Act, was sufficient to enable the prosecution to ask the Court to presume that the appellant knew that the goods have been smuggled or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from where they came or when they were imported, were questioned. The contention was, that even if the appellant is deemed to be in possession with full knowledge of what the goods actually were, the Court could not go further and assume them to be smuggled or imported into the country from another country of the assumed origin after a time when the restrictions on their import had been imposed. Unfortunately, the appellant did not admit possession of the goods at all. If he could have succeeded in explaining satisfactorily how he was an innocent receiver of such goods without knowing that they were illegally imported or smuggled he may have had a chance of getting the benefit of doubt. The very appearance of the goods and the manner in whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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