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

2000 (9) TMI 77

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n origin. On the basis of it, charge sheet was filed against the respondents. However, the respondents denied the charges levelled against them and claimed to be tried. To substantiate the case, the prosecution has examined P. Ws. 1 to 8. M. Os. 1 2 Exs. P-1 to P-6 (c) were got marked. 2.P. Ws. 1 4 speak about the information being furnished by R-3 and also going to the spot where R-1 2 were residing on that particular day and also about the seizure of gold of foreign origin. P. W. 2 recorded the statement of R-1 as per Ex. P-4. P. W. 3 is the Inspector of Customs. P. Ws. 5 6 are the panch witnesses who turned hostile when they were examined before Court they did not support the prosecution case. P. Ws. 7 8 are the goldsmiths .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... been seized. Therefore, the evidence of P. Ws. 5 6 who are the independent witnesses is not available for the prosecution. It is no doubt true that the evidence of P. Ws. 1 4 other witnesses who are connected with the Customs Department can be accepted if their evidence is otherwise believable. In view of this, it is now necessary to find out as to whether the appellant has established the case against the respondent. According to the case made out by the appellant, the respondent No. 3 informed the Customs Officers regarding the gold pellets being hidden by A-1 in the premises. They came all the way from Coondapur to the house where appellants 1 2 were residing. They never recorded any statement at that time nor did they collect an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... urt has to presume that it was seized at the instance of R-3 and from the custody of R-1 R-2. When the appellant was aware that large quantity of gold was hidden, it was incumbent on the appellant to secure respectable witnesses who would support the case of the appellant. On the other hand, it is not open to the Court to presume that the respondent was in possession of the gold pellets as alleged by the prosecution. 6.Besides that, the prosecution has not marked the sanction said to have been obtained to prosecute these respondents. The learned Court below has held that some order is produced but the same is not marked through any witness. Therefore, it is clear that sanction also is a mandatory requirement to prosecute the respondents .....

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