Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1987 (3) TMI 111

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ter justice in an even handed manner without fear of criticism from the quarters which view white collar crimes with a permissive eye unmindful of the damage done to the National Economy and National Interest. The High Court was therefore altogether unjustified in rejecting the application made by the learned Assistant Public Prosecutor invoking the powers of the Court under Section 391 of the Code of Criminal Procedure. We are of the opinion that the application should have been granted in the facts and circumstances of the case with the end in view to do full and true justice. The application made by the learned Assistant Public Prosecutor is therefore granted. The High Court will issue appropriate directions for the recording of the evid .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Law ......" 2. The learned Trial Magistrate persuaded himself that the aforesaid evidence established that it was an ornament and not primary gold. The learned Magistrate also acted with an impropriety in making himself a witness for the defence by observing :- "...... I have seen the seized gold chain myself in court. It cannot be called in unfinished state or form. It is an ornament ......" The trial court in these premises held that what was seized was an 'ornament' and not 'primary gold'. The trial court accordingly acquitted the respondent - accused of the charge for an offence under Section 85 of the Gold (Control) Act of 1968. It is a matter of great concern that the High Court confirmed this finding by overlooking a signifi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... was coated with mercury in order to give it an appearance that it was made of silver. The trial court disregarded the evidence of P.W.3, the goldsmith who certified that the chain was made of pure gold and that the presumption under Section 123[2] of the Customs Act could not be raised as in the opinion of the learned Magistrate, P.W. 1. Mohida, Superintendent of Customs who had made the seizure could not have "entertained a reasonable belief" that the article in question was made of smuggled gold. The trial court also found fault in regard to the proof of report of the Mint Master that the article in question was made of pure gold of the specified fineness. 4. The High Court confirmed the acquittal on all the three grounds. The request .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The law declared by this Court is binding to the High Court and it was not open to the High Court to do exactly what it was cautioned against by this Court. Section 123 of the Act does not admit of any other construction. Whether or not the officer concerned had entertained reasonable belief under the circumstances is not a matter which can be placed under legal microscope, with an over-indulgent eye which sees no evil anywhere within the range of its eyesight. The circumstances have to be viewed from the experienced eye of the officer who is well equipped to interpret the suspicious circumstances and to form a reasonable belief in the light of the said circumstances. In the present case the concerned official had mentioned three circumstan .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lway Station to test the article on the spot, and he expressed the opinion that it was made of pure gold, there was no scope for taking any other view. Even if a layman, let along a judge, were to ask himself the question as to whether in these circumstances he would have entertained a reasonable belief that the article was a smuggled article inasmuch as gold of this purity is manufactured only in foreign countries which have sophisticated equipment and the further fact that an attempt to camouflage the article was made by the person concerned his common-sense would not have given himself any other answer. The conduct of respondent No. 1 in coating the article of pure gold to make it appear as if it was of silver was itself a conduct which .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the day. Apart from the fact that the alleged lacuna was a technical lacuna in the sense that while the opinion of the Mint Master had admittedly been placed on record it had not been formally proved the report completely supported the case of the prosecution that the gold was of the specified purity. To deny the opportunity to remove the formal defect was to abort a case against an alleged economic offender. Ends of justice are not satisfied only when the accused in a criminal case is acquitted. The Community acting through the State and the Public Prosecutor is also entitled to justice. The cause of the Community deserves equal treatment at the hands of the court in the discharge of its judicial functions. The Community of the State is n .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates