9911796707
TMI Blog1968 (4) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... one month, by the Chief Presidency Magistrate, Madras. 2.The Assistant Collector of Central Excise, Madras, filed a complaint against the revision petitioner under Section 135(b)(ii) of the Customs Act, 1962 read with 111 and 112 of the said Act and Rule 126-P(2) and (iv) of the Defence of India Rules, 1962. After the preliminary enquiry, the learned Chief Presidency Magistrate framed charges under Section 135(b)(ii) of the Customs Act and Rule 126-P(2)(ii) and (iv) of Part XII-A, Gold Control - Chapter VI of the Defence of India Rules, read with Rule 126-H(2)(d) of the said Rules. The learned Chief Presidency Magistrate has not recorded any finding in respect of the charge under Rule 126-P(2)(ii) of the Gold Control Rules. 3.The facts o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for Rs. 315 and that he had them concealed in the `kowbeenam.' 4.A show cause notice Exhibit P-3 under the Customs Act and another show cause notice Exhibit P-4 under Gold Control Order were served on the petitioner. The petitioner sent a reply to the show cause notices under Exhibit P-5 confessing his guilt and also stating that he had nothing more to add to what he had already stated in his statement under Exhibit P-2. He also pleaded that as he was the first offender, he might be dealt with leniently. The Collector of Customs ordered the confiscation of the contraband gold. 5.The case of the petitioner before the lower Court as disclosed in his statement under Section 342, Criminal Procedure Code, was that he visited his relative's h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s carrying the gold at the instance of a third party. It is difficult to believe the case of the petitioner, set up by him in his statement under Section 342, Criminal Procedure Code, that he did not have knowledge about the gold. It was in a cloth pouch. He tied it to his waist. He must have necessarily known as to what the pouch contained. Therefore, the conviction under Section 135(b)(ii) is confirmed. 7.The learned Counsel for the revision petitioner strenuously contended that the conviction under Section 126-P(2)(ii) and (iv) read with Rule 126H(2)(d) of the Gold Control Order cannot be sustained as it cannot be said under any stretch of imagination that by having been in possession of gold as carrier the petitioner acquired it within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot be said that he acquired the gold as a carrier. He further contended that mere possession of gold cannot be equated with acquisition. To acquire, according to the learned Counsel, is to get some interest in the property in contradistinction with possession where a person can possess even without acquiring interest in the property, for instance, the possession by carrier who carries for hire. 10.According to the Oxford English Dictionary, the word `acquire' means, to gain or get as one's own (by one's own exertions or qualities). According to Ramanatha Iyer's Law Lexicon, the word `acquire' means, to become the owner of property; to make property one's own. 11."Acquire" means, to have gain or to get interest in the property. A carrier ..... X X X X Extracts X X X X X X X X Extracts X X X X
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