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TMI Blog1983 (7) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... (hereinafter referred to as the accused) of the offence under Section 135(1)(a)(ii) and it is therefore not necessary to set out the facts in detail, but in order to appreciate how the question arises for consideration we may briefly reproduce a few relevant facts. 2. On 9th June 1968 at about 2 p.m. Shri Mugve, the Assistant Collector of Customs, who was then Principal Apprais in the Directorate of Revenue Intelligence, Bombay, received information that a fishing vessel was going to load silver at Ghas Bunder after 9 p.m. on that day and it was going to take the silver to a spot near Khanderi island in order to put it on an Arab Dhow for despatching it to Dubai. On receipt of this information, Shri Mugve kept a watch in a privately owned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thereupon preferred three appeals in the High Court of Bombay against the order of conviction and sentence passed against them by the Additional Chief Presidency Magistrate. These appeals were heard by a Single Judge of the High Court and by a common judgment dated 27th August 1973 the learned single Judge confirmed the conviction of the accused under Section 120B of the Indian Penal Code and Section 5 of the Imports and Exports (Control) Act, 1947 but set aside the conviction under Section 135(1)(a)(ii) of the Customs Act, 1962 and Section 23(1A) of the Foreign Exchange Regulation Act 1973. The Assistant Collector of Customs accepted the judgment of the learned Single Judge in so far as it acquitted the accused of the offence under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n relation to any goods in any way knowingly concerned in any fraudulent evasion or attempt at evasion of any prohibition for the time being imposed under any other law for the time being in force with respect to such goods". This argument was sought to be met on behalf of the accused by contending that the words "with respect to such goods" occurring at the end of Section 135(1)(a)(ii) referred to goods on which duty was chargeable as contemplated in the first past of that section and since no duty was chargeable on export of silver, it did not fall within the words "with respect to such goods" and hence fraudulent evasion or attempt at evasion of the prohibition on export of silver without a licence imposed under the Trade Control Order, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble into three parts, namely : 1. If any person is in relation to any goods in any way knowingly concerned in any fraudulent evasion or attempt at evasion of any prohibition for the time being imposed under the Customs Act, 1962 with respect to such goods, he shall be punishable with imprisonment for a term which may extend to three years or with fine or both. 3. If any person is in relation to any goods in any way knowingly concerned in any fraudulent evasion or attempt at evasion of any prohibition for the time being imposed under any other law for the time being in force with respect to such goods, he shall be punishable with imprisonment for a term which may extend to three years or with fine or both. The ingredients of the offence u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pect to "any goods" and it is not necessary that it should be with respect to goods on which duty is chargeable. The expression "with respect to such goods" had obviously to be used at the end of the section because the second and third parts of the section start with the words "if any person is in relation to any goods.........knowingly concerned in any fraudulent evasion or attempt at evasion". The words "such goods" have clearly reference to "any goods" at the commencement of the section. These words are not descriptive of the kind of goods to which the first part of the section is applicable. It is totally impermissible, on a plain natural construction of the language used in the section, to read these words as importing the requirement ..... X X X X Extracts X X X X X X X X Extracts X X X X
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